Land Remediation Relief
Are you redeveloping/ decontaminating land?
If so, you may be eligible to claim corporation tax relief on qualifying remediation expenditure.
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Land Remediation Relief
What is Land Remediation Relief?
Land Remediation Relief is a corporation tax incentive which is available to companies that have remediated contaminated or derelict land in the UK. Land is deemed as contaminated if there is relevant harm caused to living organisms, or if there is potential pollution of controlled waters or damage to buildings.
Common contaminants include Radon, Arsenic, Asbestos, Hydrocarbons and Japanese Knotweed.
Government Backed Incentive
Economic Growth
Reclaim Remediation Expenditure
Delivers Cash or Tax Savings
Land Remediation Relief
How It Benefits You
Land Remediation Relief
Who Can Benefit?
Relief for UK Companies
Whether you're a developer, investor, or an owner-occupier, this relief is available to any UK company undertaking qualifying remediation activities.
All Industries
Whether you operate a UK trade or property business, you may be eligible to claim Land Remediation Relief.
All Project Sizes
Whether you’re working on a small site conversion or a large-scale redevelopment, qualifying costs can deliver valuable tax savings.
Land Remediation Relief
The Process
Initial Review
We assess your project to identify eligible land remediation activities and costs.
Site Analysis
Specialists evaluate contamination and qualify works in line with HMRC guidance.
Claim Preparation
Our team prepares a compliant report detailing costs, evidence, and tax treatment.
Receive Relief
You receive either a Corporation Tax reduction or a cash credit, depending on your position.
Land Remediation Relief
Frequently Asked Questions
What types of land qualify for Land Remediation Relief?
Relief applies to land that is contaminated by harmful substances or long-term dereliction, such as asbestos, oil, heavy metals, or invasive species like Japanese knotweed.
Can I claim if my business caused the contamination?
No — you must not be the original polluter. The relief is only available if your business did not cause the contamination or dereliction you're remediating.
Can I claim for naturally occurring contaminants?
Yes, remediation of naturally occurring substances such as arsenic, radon, and harmful gases may qualify, provided they pose a risk to health or the environment.
How far back can I claim Land Remediation Relief?
You can typically amend your Corporation Tax return up to two years after the end of the accounting period in which the qualifying expenditure occurred.
What costs are eligible under Land Remediation Relief?
Eligible costs include site investigation, removal of contaminants, treatment of land or water, demolition of derelict structures, and professional fees directly related to remediation.
How long does it take to receive the benefit?
Once submitted, most claims are processed within 6–12 weeks. Timings may vary depending on HMRC’s workload and the complexity of the claim.
What evidence is needed to support a claim?
You’ll need clear records of site condition, remediation work, associated costs, and supporting technical or environmental reports. Our team helps gather and structure all required documentation.
