Under Land Remediation Relief, land in a contaminated state applies to the expenditure incurred when decontaminating land that was acquired with a contaminate that could or is causing relevant harm to humans, property or the environment.
Qualifying Contamination Conditions
The land must be in the UK, owned by the claimant and the contamination is either:
- The result of previous industrial activity e.g. mining, quarrying, manufacturing, construction, service supply, etc.
- Japanese Knotweed (which develops before or after acquisition)
- The presence of radon or arsenic
Employees, subcontractors and material costs for:
- Establishing the level of contamination, e.g. surveying costs (condition of the claim)
- Removal of contaminates such as asbestos or for the treatment of harmful organisms
- Containing contaminates to remove the possibility of relevant harm e.g. with structural investment
Burials, animal droppings, hydrocarbons present as a result of natural processes, contaminated air or water (unless it contaminates the land).