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Land Remediation Relief (LRR)

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Land Remediation Relief (LRR)

Land Remediation Relief allows businesses to claim relief of 150% of the clean-up cost from corporation tax for contaminated land, not caused or knowingly allowed by the company claiming, if the land is:

  • located in the UK
  • was acquired by the company to carry out its trade
  • at the time it was acquired all or part of it was contaminated
  • the contaminants are present as the result of industrial activity (although the Government is proposing to allow claims for the removal of naturally occurring radon and arsenic)

To see a detailed overview of how to claim Land Remediation Relief, please download the attached PDF. A full set of manuals can also be obtained from HM Revenue & Customs at www.hmrc.gov.uk

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