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Chapter CIRD60130

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCIRD60130
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The “polluter pays” principle applies where a company, or a person with a relevant connection to the company, was responsible for the contamination or dereliction.

It applies whether the pollution occurred because of something:

  • the company did (such as burying contaminated waste) or
  • the company failed to do (such as contamination due to oil leaks from a tank due to inadequate maintenance).

It does not matter that at the time the company took the action that caused the contamination, it was accepted practice in that industry and not thought to be contamination. If the company was responsible for contamination, whose removal costs would otherwise qualify for the relief, then they cannot claim the relief.

Example - Not seen previously as pollution

A Ltd purchased a piece of land and contracted for a builder, X Ltd to construct a building on part of the site. In accordance with practice at the time...

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