CIRD60170 - Land Remediation Relief: Exclusions: Polluter Pays: Derelict land

CTA09/S1150

Land Remediation Relief is not available if the company, or a connected party, allowed the property to become derelict.

Companies need to be able to show that the site was derelict when acquired by the company, or a connected party.

Guidance on evidence that shows that land was derelict can be found at: