About land remediation relief

Land remediation relief is designed to give developers and investors an incentive to redevelop and clean up contaminated land. It is available as a refund or credit on corporation tax, with the ability to claim back up on work done in the last three years.

For every £1 of qualifying expenditure identified, £0.24p can be reclaimed as cash or tax offset. Last year 1,600 companies claimed, with an average value of £25,000 per claim.

If you have carried out some of the work listed below, then you may well be eligible:

  • Removal structures or substances that were at risk of causing harm to humans, animals, or the environment
  • Installation of concrete barriers or specialist membranes to prevent contaminants seeping up from the ground into the development or getting into groundwater
  • Removal of harmful contaminants such as asbestos or Japanese Knotweed
  • Redevelopment derelict of derelict or brownfield sites