SolvedCIRD69020 | Land Remediation Relief: Definitions: Materials
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
FA01/Sch22/Para2 (4) & FA01/Sch22/Para6
CTA09/S1144 (5) & CTA09/S1172
To be qualifying land remediation expenditure, the materials have to be used directly in the remediation work. For example the chemicals used to treat Japanese Knotweed or the pilings used to create an in ground barrier.
The cost of materials does not include the direct hire of plant or equipment. However, the cost of hiring plant with an operator is subcontract expenditure.