CIRD60155 - Remediation of contaminated land: definition: relevant land remediation

Relevant land remediation means activities whose purpose is:

• preventing or minimising, or remedying or mitigating the effects of, any harm, or pollution of controlled waters, by reason of which the land is in a contaminated state, or
• restoring the land or polluted waters to their former state.

(FA01/SCH22/PARA4).

Activities

The activities include the carrying out of any works, operations, or the taking of any steps in relation to:

• the land acquired in a contaminated state,
• any controlled waters affected by that land, or
• any land adjoining or adjacent to that land.

(FA01/SCH22/PARA4 (2)),

Preparatory activity

Provided the following conditions are satisfied, relevant land remediation also includes preparatory work whose purpose is to assess the condition of the land acquired, controlled waters affected by the land, or any adjoining or adjacent land.

The conditions are that the preparatory activity is:

• connected to activities whose purpose is to prevent, minimise, remedy or mitigate the effects of any harm or pollution of controlled waters that caused the contamination of the land acquired, or to restore the land or polluted waters to their former state, and
• such activities are actually undertaken by the company.

(FA01/SCH22/PARA4 (5)).

Where a company incurs expenditure on preparatory activity but does not go on to carry out relevant land remediation, it cannot claim relief for the preparatory activity.