Introduction to this document

Guidance note - contaminated land
and tax relief

To help organisations meet the clean-up costs associated with the development of brown field sites, the government has introduced a system of tax relief which enables companies to offset the remediation costs against their tax liabilities. 

Tax relief scheme

To help you make the most of the contaminated land tax relief scheme, we’ve produced a Guidance Note - Contaminated Land and Tax Relief.  It details the qualifying factors that make land eligible under the scheme and when you’re entitled to claim tax relief.

Further, detailed information on this is available from the HMRC website: