Land acquired in a derelict state

Land acquired in a derelict state for LRR 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.

To qualify as derelict land for the purposes of the relief, land has to have been derelict since 1 April 1998.

The current list of types of work on derelict land that qualify for relief is:

• Removal of post tensioned concrete heavyweight construction;

• Removal of building foundations and machinery bases;

• Removal of reinforced concrete pilecaps;

• Removal of reinforced concrete basements;

• Below ground removal of redundant services.