Title: Land Remediation Relief 
Resource Type: document --> policy documents 
Country: United Kingdom 
Year: 2009 
Availability: CIRD60000 Land Remediation Relief FA01/Sch22 Consultation 
Author 1/Producer: HMRC- Her Majesty's Revenue and Customs 
Author / Producer Type: Agency, regulator or other governmental or inter-governmental body 
Report / download web link (=direct link): http://www.hmrc.gov.uk/briefs/company-tax/brief2909.pdf  
Format (e.g. PDF): PDF 
EUGRIS Keyword(s): Contaminated land-->management&admin
Contaminated land-->policy and regulatory
Short description: The broad aim of the legislation Land Remediation Relief was introduced in 2001 to address issues of market failure relating to the bringing back into use of land that had been blighted by previous use for industrial purposes. The relief extends to both Capital and Revenue expenditure. In 2009, land remediation relief was extended to address issues of market failure relating to long term derelict land. Again an incentive is offered to bring back into productive use land whose development is blighted by various kinds of dereliction. 
Submitted By: Professor Paul Bardos WhoDoesWhat?      Last update: 27/06/2009

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