Land Remediation Relief

This valuable incentive helps UK companies claim tax relief on qualifying expenditure incurred in dealing with contaminated or derelict land and buildings. Our team of experts will help your business maximise your claims, assessing eligibility and ensuring compliance.

What is Land Remediation Relief?

The UK government allows businesses who are subject to Corporation Tax in the UK to claim land remediation relief of up to 150% on qualifying expenditure they incur, when they remediate land (including buildings) they acquire or lease in a contaminated or derelict state.

Derelict Land

This is land (and building) which is out of productive use, and incapable of being brought back into productive use unless buildings or structures on it are removed. Dereliction must be in existence on or before 1 April 1998. Relevant expenditure includes removal of structures such as relating to foundations and below ground redundant services.

Contaminated Land

Land (and building) is in a contaminated state if there is something in, on or under it which causes “relevant harm”, or there is a serious possibility that “relevant harm” will be caused. The contamination must be the result of an industrial activity unless the contaminant is arsenic, radon, or Japanese knotweed – these can be present naturally.

What are the benefits of Land Remediation Relief (LRR)?

LRR is a form of tax relief that provides up to 150% tax deduction to companies in order to incentivise them to remediate dereliction or contamination such as Japanese knotweed, asbestos, radon, arsenic. The remediation works, may form part of new developments or refurbishment of existing properties. This means that companies can deduct the value of the allowances from their profit, whilst calculating their tax liability.

50% Uplift

The 50% uplift delivers an additional 9.5% tax saving (9.5p for every £1 spent) based on the current 19% Corporation Tax rate.

Enhanced Relief

For developers who treat their expenditure as revenue cost already deductible for tax purposes, they can claim 50% uplift instead of 150%.

150% Deduction

The 150% tax deduction is equivalent to 28.5% tax saving benefit (28.5p for every £1 spent) based on the current 19% Corporation Tax rate.

Loss-making credits

As opposed to a tax reduction, the relief can take the form of a 24% tax credit (cash receipt) to the company if they are loss making.

What Sets Us Apart

Why choose Leyton

Global Intelligence

Operating globally, our group has multidisciplinary expertise on an international scale. This allows us to adopt a local appraoch with the backing of a gloabl vision, capable of responding to any type of challenge.

Compliance at the core

We prioritise compliance at the heart of every project, implementing rigorous checks and regulatory expertise into every stage of delivery – ensuring that our clients receive solutions that are fully aligned with the latest HMRC guidance, laws, and industry standards.

Expert-led solutions

With a multifaceted skillset comprising of construction, engineering, surveying, accounting and tax advisory, our dedicated land Remediation team is uniquely placed to apply their technical expertise and experience in identifying and maximising qualifying remediation expenditure.

End-to-end land review

Throughout the land remediation expenditure review, our specialists provide an end-to-end consultation service, ensuring all qualifying costs are identified. We also handle all the administrative tasks, so you can focus on running your business.

Our approach

What we provide

We provide an end-to-end consultancy service, aimed at identifying qualifying expenditure and corresponding valuable tax relief – from technical and financial discovery through to preparing and issuing the claim report.

01.

Comprehensive eligibility assessment

We conduct detailed site reviews to accurately assess your land, ensuring all eligible remediation activities are captured from the outset.

02.

Minimal operational disruption

We engage directly with your relevant team members and contractors to reduce your time investment and internal administrative tasks.

03.

Compliant claim delivery

Our team will then produce a HMRC-compliant land remediation claim, including all the required technical, financial and supporting documentation.

04.

Building long-term value

We can provide on-going support beyond submission, offering guidance on future claims and working alongside you to maximise future remediation projects.

Here to help

Incurred land and building remediation cost for your business?

Do you have any planned or recent new development or property refurbishment works where you encountered and remediated dereliction or contamination in land and buildings?