SolvedCIRD63100 | Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
FA01/SCH22/PARA7
Land Remediation Relief is only available for expenditure that is incurred only because the land is in a contaminated or derelict state.
The condition that expenditure is incurred only because the land is in a contaminated state is satisfied:
to the extent that expenditure on the land is increased and the only reason for that increase is because the land is in a contaminated or derelict state, or
if the main purpose that any works are done, operations are carried out or steps are taken is for the purpose of relevant land remediation.
This section contains the following guidance on types of additional costs incurred as a result of the land being contaminated or derelict:
Contents9 entries
- CIRD63101Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction - examples
- CIRD63105Land Remediation Relief: Qualifying Land Remediation Expenditure: Excluded expenditure
- CIRD63200Land Remediation Relief: Qualifying Land Remediation Expenditure: Additional costs of clearing Asbestos
- CIRD63205Land Remediation Relief: Qualifying Land Remediation Expenditure: Fencing and security
- CIRD63210Land Remediation Relief: Qualifying Land Remediation Expenditure: Landfill - additional costs
- CIRD63215Land Remediation Relief: Qualifying Land Remediation Expenditure: Preparatory Activity
- CIRD63220Land Remediation Relief: Qualifying Land Remediation Expenditure: Preparatory Activity - examples
- CIRD63225Land Remediation Relief: Qualifying Land Remediation Expenditure: Professional Fees
- CIRD63230Land Remediation Relief: Subcontractors: Contents