Chapter CIRD60025

Published date11 March 2016
Record NumberCIRD60025

This is an outline of how the scheme applies to expenditure incurred on or after 1 April 2009 on the remediation of land that is contaminated with arsenic, arsenical compounds, radon and Japanese knotweed. The detailed guidance is at CIRD61400 onwards.

You should read this summary with the summary of the treatment for land in a contaminated state for the period from 1 April 2009 at CIRD60015.

Land Remediation Relief is a relief from corporation tax only. It provides a deduction of 100%, plus an additional deduction of 50%, for qualifying expenditure incurred by companies in cleaning up land acquired from a third party that is in a contaminated state as a result of former industrial activity.

Because they may represent a significant obstacle to redevelopment. Land Remediation Relief is also available for the removal of contamination arising from:

  • Naturally occurring arsenic and arsenical compounds;
  • Radon; and
  • Japanese knotweed.

These exceptions have been specifically allowed by secondary legislation; other, even seemingly closely related, items do not attract relief ‘by analogy’.

Japanese knotweed

Because Japanese knotweed is an invasive and destructive plant, there are some differences in the way that Land Remediation Relief applies to expenditure on dealing with land infested with Japanese knotweed.

The requirement that land is in a contaminated state at the time of acquisition does not apply to Japanese knotweed.

As a result Land Remediation Relief is available where, for example, Japanese knotweed has been introduced to a site by fly-tipping.

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