CIRD60025 - Remediation of contaminated land: entitlement: exceptions

Polluters of land

A company is not entitled to land remediation relief if the land, or any part of it, is in a contaminated state as a result of anything done, or omitted to be done, at any time by:

• the company, or
• a person with a relevant connection (see CIRD60175) to the company.

For example, if a company adds further contamination to land that it acquired in a contaminated state, it cannot then claim relief for any land remediation expenditure it subsequently incurs in respect of that land, (FA01/SCH22/PARA12 (4)).

Expenditure incurred before 11 May 2001

Land remediation relief is not available for land remediation expenditure incurred before 11 May 2001 (the date FA01 received Royal Assent).

This includes trading or Schedule A expenditure incurred before 11 May 2001, which is treated as incurred on or after that date because of ICTA88/S401 and ICTA88/S21, which treat pre- commencement expenditure as incurred when the trade or Schedule A business commences, (FA01/SCH22/PARA32).