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Land Remediation Tax Relief

  • Ensure your business is making the most of the full range of government incentives available
  • Claim back costs incurred in dealing with identification and remediation of contaminated or derelict land
  • Qualifying activity can include staffing costs, subcontracting costs and materials used for remediation work

Check my eligibility

Helping UK businesses claim tax relief on cleaning up contaminated land

About the scheme

The Land Remediation Tax Relief scheme rewards developers who actively work on contaminated sites by allowing them to claim back between 10 – 30% of the costs incurred in cleaning up land they purchased in a contaminated or derelict state. The relief is available for companies, Real Estate Investment Trusts and companies which are members of Partnerships. The scheme applies to the land owner (or 7+ year leaseholder) who has purchased the land in its contaminated state.

The scheme applies to the land owner (or 7+ year leaseholder) who has purchased the land in its contaminated state. The scheme is also retrospective, meaning the time limit for submitting a claim is two years after the end of the financial accounting period.

Which of your costs might qualify?

  • Costs that have been incurred directly to deal with the relevant identified contamination
  • Specialist surveys following the acquisition of land to confirm details of contamination
  • Payments for the excavation and disposal costs of contaminated soil
  • The installation of capping layers and barriers
  • Expenditure on remediation techniques (e.g. biological treatments)
  • Expenditure on tests to confirm the level of contamination (after confirming its existence)
  • Expenditure on cement (or other materials) to contain contamination
  • Verification report from the Local Authority

Find out if you're eligible

To find out if your business is eligible, simply fill out a short form and a tax expert will contact you at a convenient time.

Find out if you're eligible

What kind of land qualifies?

Derelict Land

Derelict land is land which cannot be put into a productive state without the removal of buildings or other structures. The term “productive state” has a wide meaning. It includes land that is in economic use, for example as retail premises or a car park temporarily used for less than 7 days in a year, and land that has a social use, as housing or a recreational area. Dereliction must be in existence on or before 1 April 1998.

Contaminated Land

Land is in a contaminated state only if there is something in, on or under the land which causes “relevant harm”, or there is a serious possibility that “relevant harm” will be caused. The contamination must be the result of an industrial activity unless the contaminant is arsenic, radon, or Japanese knotweed – these can be present naturally.

Why work with Leyton?

Many developers are unaware that the work they are doing to ‘clean up’ land can qualify for the scheme. Our land remediation team leverage their successful experience to offer an end-to-end consultancy service, from technical and financial discovery through to the submission of your claim.

Our tax experts have a wealth of experience working with developers to help them claim through this scheme and will put together the technical report enabling you to submit your claim. Our information gathering processes ensure that all possible qualifying costs are included, while mitigating any HMRC enquiry risk and helping your business receive the maximum financial benefit.

Find out if you're eligible

To find out if your business is eligible, simply fill out a short form and a tax expert will contact you at a convenient time.

Find out if you're eligible

About Leyton

Leyton is the UK’s largest specialist in Research & Development (R&D) Tax Credits; an incentive which rewards UK companies for investing in innovation. Their highly qualified team of consultants are dedicated to helping organisations throughout the UK improve their business performance and they are proud to have a 100% success rate for HMRC submissions.

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