CIRD62010 - Land Remediation Relief: Derelict land: What is long term derelict land?
CTA09/S1149 (3)
To qualify as derelict land for the purposes of the relief, land has to have been derelict since 1 April 1998.
Powers to amend:
The qualifying date can be amended by Treasury Order. This allows the Government to review the qualifying date - as and when necessary - in light of the amount and location of additional land that would qualify for the relief as a result of the change.
Evidence:
The following sections look at the type of evidence that shows that land is long term derelict land for the purposes of Land Remediation Relief:
| CIRD62020 | English National Land Use Database |
|---|---|
| CIRD62025 | Scottish Vacant and Derelict Land Survey |
| CIRD62030 | Evidence for dereliction |