Can I Claim for That? Land Remediation Relief

Cover Image for Can I Claim for That? Land Remediation Relief

| Courtney Price

Land remediation is a critical process for restoring contaminated sites to safe and usable conditions. In an effort to encourage the clean-up of such lands, governments often provide tax relief for certain remediation activities.

In Land Remediation Relief, Simon Briton explained that understanding which types of work qualify for Land Remediation Relief (LRR) can be beneficial for businesses and land owners undertaking these essential tasks.

One of the primary actions that qualify for LRR is the removal of hazardous materials from a site. This includes excavating and safely disposing of substances that pose a risk to health or the environment. For instance, if hazardous waste is found buried on a property, it must be transported to a designated hazardous landfill for proper disposal. This type of activity is a clear example of what qualifies for tax relief under LRR schemes

In some cases, rather than removing contaminants, they are managed on-site. A common strategy involves burying non-hazardous contaminants deeper within the site, sometimes within a concrete box, to contain them and prevent any potential harm.

The eradication of invasive plant species that threaten the integrity of the land is also covered by LRR. A notable example is the removal of Japanese knotweed, a particularly aggressive weed that can damage building foundations and reduce biodiversity.

Demolishing unsafe structures is another remediation activity eligible for tax relief. This includes breaking up concrete slabs from previous buildings and stabilising ground to prevent any potential hazards.

It is crucial to distinguish between safety-related works and those aimed purely at preparing land for new development. Only the former qualifies for LRR. For example, piling to stabilise unstable ground is considered remediation, whereas piling solely for the purpose of constructing a new structure is not.

Other measures include creating barriers to prevent contamination from spreading, such as retaining walls, and neutralising chemicals to render them inert. And another way of doing that as well, if you're not bearing it, you might be putting it behind a retaining wall just at the side of your side. Additionally, installing capping layers or gas membranes can prevent harmful gases produced by buried waste from reaching the surface and causing issues.

Land Remediation Relief offers a financial incentive to address environmental concerns and make land safe for use. By understanding the types of activities that qualify for this relief, stakeholders can effectively plan their remediation projects and benefit from available tax incentives. It is always advisable to consult with experts to ensure that the work carried out meets the criteria for LRR and to maximise the benefits of undertaking such important environmental work.

For the full session, please click here. Simon Briton covers the following topics during this session:

  • Why are we talking about land remediation tax relief now?
  • What is land remediation?
  • Why is it important?
  • How does this work?

The contents of this article are meant as a guide only and are not a substitute for professional advice. The author/s accept no responsibility for any action taken, or refrained from, as a result of the material contained in this document. Specific advice should be obtained before acting or refraining from acting, in connection with the matters dealt with in this article.

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About the Author

Courtney Price is a content creator for CPDStore UK. Courtney joined us during the COVID-19 pandemic and has been involved in the ever-evolving world of accounting ever since. Her passion for reading and writing, coupled with her degree in copywriting from Vega School has allowed her to channel her creativity and expertise into crafting engaging and informative content.

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