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 Remediation Relief is intended to assist in bringing back into productive use land that has been blighted by contamination from previous industrial activity.

• Land is in a contaminated state if relevant harm is being caused or there is a serious possibility that relevant harm will be caused.

• Relevant contaminated land remediation involves preventing or minimising, or remedying or mitigating the effects of, any relevant harm, by reason of which the land is in a contaminated state.

• There are a few exceptions to the industrial activity rule introduced by the Treasury under powers to extend Land Remediation Relief, by Order. The Treasury has used the powers to extend the relief to include expenditure on treating land contaminated by natural contaminants namely: Arsenic, Radon; and Japanese Knotweed.