Land Remediation Relief – TPI Capital

LAND REMEDIATION RELIEF

Land Remediation Relief (LRR) was introduced in 2001 to encourage bringing back into use land in the UK that had been blighted by previous use for industrial purposes. The relief applies to both capital (150%) and revenue (50%) expenditure.

Land includes the buildings on the land.

Broadly, relief can be obtained in respect of the following:

For land acquired in a derelict state
For land acquired in a contaminated state due to industrial use or due to specific natural contaminants namely: arsenic, radon or Japanese knotweed.

Land in a contaminated state

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.

Land in a derelict state

Land in a derelict state is defined as land that is not in a productive state; and cannot be put into a productive state without the removal of buildings or other structures.

General exclusions from scheme

Land Remediation Relief is not available:

Where arrangements have been put in place which either create or enhance a claim.
For cleaning up nuclear sites.
Where the company, or a party connected to the company, was responsible in any way (by action or inaction) for causing the contamination or dereliction (the “polluter pays” principle).
For landlords, where the contamination is caused by a tenant

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