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Outline of available relief

D1.501 Land remediation relief—overview

Companies that acquire contaminated or derelict land for the purposes of their trade or UK property business can claim an enhanced deduction of 150% for certain categories of expenditure in remediating the contaminated land or bringing the derelict land back into use. However, the 'polluter pays' principle applies to land remediation relief. As such, where a company, or any party connected to the company, is responsible (either wholly or partly) for the contamination or dereliction no relief can be claimed.

The relief only applies to land (which includes buildings on the land) situated in the UK.

As a general principle, expenditure on removing living organisms and other naturally occurring contaminants does not qualify for relief. However, specific provision has been made to allow relief for the removal of contamination arising from naturally occurring arsenic and arsenical compounds, radon and Japanese knotweed¹.

For commentary on proposals to devolve the power to set the rate of corporation tax