Land Remediation Tax Relief is one of the best kept secrets in the UK construction and building industries. It is available to recover costs of carrying out remediation work prior to receiving planning permission to render the land useable for new developments.

Qualifying criteria are few. You must be a registered UK corporate entity and the owner of the land. You cannot claim if you own the land and caused the contamination. From this point most costs associated with the clean-up measures, disposal of waste and making good the finished projects form the basis for cost evaluation and submission of the claim.

Known contaminated land can be claimed for. Derelict land that has remained unused from the earlier of 1st April 1998 or date of acquisition can also form the basis of a claim, especially if it has suffered tipping and illegal waste disposal over the years.

Since Land Remediation must be undertaken before any construction works begin, it is advised to consider remediation preparations early. All contributory costs should be identified and recorded. These are wide and include your own company costs of labour, management, subcontractors, suppliers, travel and subsistence costs, surveys, tests, disposal and replacement of soil and making good.

Generally, brown field sites and land that has existing buildings will be contaminated, especially where older buildings are suspected of containing asbestos in any form. Used land can contain old foundations, utility services, hydrocarbon and chemicals whatever. If remediation surveys discover radon gas emissions, Japanese Knotweed and any other invasive plant species and contaminants deposited through earlier occupier activities, these too can be included in remediation costs.

Where buildings contain asbestos, costs of removal and either demolition or in-situ encapsulation and sealing of the asbestos elements is a claimable cost. The definition of what is contaminated land is peculiar to land remediation relief legislation and is broader than for planning purposes as in Environmental Protection Act 1990. It is beneficial to know land remediation relief is available before purchase of land. This reduces possible uncertainty and risk.

MCS Corporate urges its clients to consider all possible sites for development and planning. We can give early assurance of a likely claim and work with you to identify, prepare and submit claims as the remediation proceeds

Contact
T +44 (0)1926 512475
charlotte@mcs-corporate.com
www.mcs-corporate.com