Land remediation relief
Capital allowances and land remediation relief, 1st edition, guidance note (GN 111/2013) published by the Royal Institution of Chartered Surveyors (RICS) July 2013 states: ‘Land remediation relief was introduced in 2001 as an urban regeneration measure. It is a UK corporation tax relief for expenditure incurred to clean up contaminated land and buildings. It is not a type of capital allowance but has a similar effect. The principal legislation is the Corporation Tax Act 2009 (CTA 2009).’
On 21 July, 2025 the UK government launched an open consultation 'Consultation on Land Remediation Relief' described thus: "Land Remediation Relief (LRR) is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites. Building more is key to raising everyone’s living standards and boosting economic growth. The government is committed to a brownfield first approach, prioritising the development of previously used land wherever possible. This consultation seeks to review the effectiveness of LRR and determine whether it is still meeting its objective of boosting development of brownfield land. It also seeks to improve understanding of how robust the relief is against potential abuse."
[edit] Related articles on Designing Buildings
- Capital allowances.
- Capital gain.
- Capital gains tax.
- Contaminated land.
- Depreciation.
- Enhanced Capital Allowance scheme.
- Industrial buildings allowance (IBA)
- Land remediation relief.
- Net Present Value.
- Remediation.
- Tax.
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