CIRD63100 - Land Remediation Relief: Qualifying Land Remediation Expenditure: Expenditure incurred because of contamination or dereliction
FA01/SCH22/PARA7
CTA09/S1144 & CTA09/S1173
Land Remediation Relief is only available for expenditure that is incurred only because the land is in a contaminated or derelict state.
The condition that expenditure is incurred only because the land is in a contaminated state is satisfied:
- to the extent that expenditure on the land is increased and the only reason for that increase is because the land is in a contaminated or derelict state, or
- if the main reason that any works are done, operations are carried out or steps are taken is for the purpose of relevant land remediation.
This section contains the following guidance on types of additional costs incurred as a result of the land being contaminated or derelict:
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CIRD63101Expenditure incurred because of contamination or dereliction - Examples
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CIRD63105Excluded expenditure
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CIRD63200Additional costs of clearing asbestos
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CIRD63205Fencing and security
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CIRD63210Landfill - additional costs
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CIRD63215Preparatory Activity
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CIRD63220Qualifying Land Remediation Expenditure: Preparatory Activity - examples
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CIRD63225Professional fees
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CIRD63230Subcontractors