{"id":8087,"date":"2026-06-11T11:53:55","date_gmt":"2026-06-11T09:53:55","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/?page_id=8087"},"modified":"2026-08-11T11:55:10","modified_gmt":"2026-08-11T09:55:10","slug":"land-remediation-relief","status":"publish","type":"page","link":"https:\/\/leyton.com\/uk\/land-remediation-relief\/","title":{"rendered":"Land Remediation Relief"},"content":{"rendered":"\t\t
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Land Remediation Relief<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What is Land Remediation Relief?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Derelict Land<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t

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Contaminated Land<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Land (and building) is in a contaminated state if there is something in, on or under it which causes \u201crelevant harm\u201d, or there is a serious possibility that \u201crelevant harm\u201d will be caused. The contamination must be the result of an industrial activity unless the contaminant is arsenic, radon, or Japanese knotweed \u2013 these can be present naturally.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t

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What are the benefits of Land Remediation Relief (LRR)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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50% Uplift<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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The 50% uplift delivers an additional 9.5% tax saving (9.5p for every \u00a31 spent) based on the current 19% Corporation Tax rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t

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Enhanced Relief<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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For developers who treat their expenditure as revenue cost already deductible for tax purposes, they can claim 50% uplift instead of 150%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t

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150% Deduction<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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The 150% tax deduction is equivalent to 28.5% tax saving benefit (28.5p for every \u00a31 spent) based on the current 19% Corporation Tax rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t

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Loss-making credits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t

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What Sets Us Apart<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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<\/span><\/span>Why choose Leyton<\/h2>\t\t\t\t<\/div>\n\t\t
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Global Intelligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Compliance at the core<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Expert-led solutions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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End-to-end land review<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Our approach<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What we provide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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Comprehensive eligibility assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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We conduct detailed site reviews to accurately assess your land, ensuring all eligible remediation activities are captured from the outset.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Minimal operational disruption<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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We engage directly with your relevant team members and contractors to reduce your time investment and internal administrative tasks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Compliant claim delivery<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Our team will then produce a HMRC-compliant land remediation claim, including all the required technical, financial and supporting documentation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Building long-term\nvalue<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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We can provide on-going support beyond submission, offering guidance on future claims and working alongside you to maximise future remediation projects.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Here to help<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Incurred land and building remediation<\/span> cost for your business?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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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?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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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. Get in touch What is Land Remediation Relief? The UK government allows businesses who […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"land remediation relief","_yoast_wpseo_title":"Land Remediation Relief | Leyton UK","_yoast_wpseo_metadesc":"Claim Land Remediation Relief on the cost of cleaning up contaminated or derelict land. Leyton helps you maximise your qualifying costs.","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"contaminated land tax relief\",\"score\":\"56\"},{\"keyword\":\"derelict land relief\",\"score\":\"56\"},{\"keyword\":\"150% deduction\",\"score\":\"65\"},{\"keyword\":\"qualifying land costs\",\"score\":\"56\"},{\"keyword\":\"LRR eligibility\",\"score\":\"56\"}]","_yoast_wpseo_keywordsynonyms":"[\"contaminated land tax relief\",\"polluted land relief\",\"brownfield relief\",\"enhanced land deduction\",\"eligible remediation costs\",\"land remediation eligibility\"]"},"class_list":["post-8087","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nLand Remediation Relief | Leyton UK<\/title>\n<meta name=\"description\" content=\"Claim Land Remediation Relief on the cost of cleaning up contaminated or derelict land. 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