Qualifying expenditure includes the employees, professional fees, subcontractors and material costs for:
- Establishing the level of contamination and the cost of removing it, e.g. surveying, testing or professional advice (This investigation stage is essential and businesses can only claim for land remediation relief if they complete it)
- Removing contaminates such as asbestos or for the chemicals used to treat of harmful organisms
- Containing contaminates to remove the possibility of relevant harm e.g. with structural investment
Subsidised Expenditure – If a business received a grant or subsidy for their land remediation costs, that amount cannot be claimed for, however, if the cleanup costs exceeded this funding, they can claim for the balance.