Land Remediation Relief
This incentive offers enhanced tax relief to UK companies who incur expenditure in remediating contamination on land or in buildings, or when dealing with derelict buildings.
The types of relief generally available are:
What contaminants are covered?
Land is contaminated for LRR purposes if there is something which could cause harm to living organisms, pollute controlled waters, impact on ecosystems or cause structural damage to buildings including; asbestos, lead/copper/zinc/heavy metals, sulphurous materials/hydrocarbons, Japanese knotweed, radon and arsenic.