By Chris G Jones · · 3 min read
What the relief covers
UK land remediation relief can provide additional corporation tax deductions for qualifying expenditure on cleaning up contaminated or long-term derelict land.
This is general information, not advice. Conditions apply, including how the land was acquired and who caused the contamination.
Commonly missed situations
Developers and property owners are the usual candidates.
- Asbestos removal during refurbishment
- Japanese knotweed treatment
- Removal of buried structures and foundations
- Treatment of contaminated soil on acquired sites
Check before you assume
Because the expenditure is often buried in wider development costs, it rarely gets isolated without a specialist review.
Reclaim Tax UK assesses this alongside capital allowances and R&D relief.