CIRD63205 | Land Remediation Relief: Qualifying Land Remediation Expenditure: Fencing and security

The costs of fencing around a site and security for the site only qualify for Land Remediation Relief where they would not have been incurred but for the land being contaminated, see CIRD63100.

For example if a higher standard of security fencing has to be installed whilst decontamination takes place then the additional cost of that higher standard of fencing may qualify for Land Remediation Relief.