CIRD63050 | Land Remediation Relief: Qualifying Land Remediation Expenditure: from 1 April 2009

CTA09/S1144

Qualifying land remediation expenditure means expenditure on land in the UK acquired by a company for the purposes of a trade or property business carried on by the company that satisfies the following conditions:

• The expenditure is incurred on land all or part of which is in a contaminated or a derelict state.

• The expenditure would not have been incurred if the land had not been in a contaminated or derelict state.

• The expenditure is:

  • in the case of land in a contaminated state, expenditure on relevant contaminated land remediation undertaken by the company, or

  • in the case of land in a derelict state, expenditure on relevant derelict land remediation so undertaken.

• The expenditure is:

  • incurred on staffing costs,

  • incurred on materials,

  • incurred in respect of relevant land remediation contracted out by the company to another person with whom the company is not connected, or

  • qualifying expenditure on connected sub-contracted land remediation.

• The expenditure is not subsidised.

• The expenditure is not incurred on landfill tax.

For further guidance see: