Land Remediation Relief is an enhanced corporation tax relief of 150 percent for qualifying expenditure on cleaning up contamination in land or buildings.
It is available to all U.K. companies, as well as non-resident landlords (as of 6th April 2020). Land Remediation Relief is available for both capital and revenue expenditure and applies to residential and commercial properties. The relief can generate significant savings on development projects involving contaminated or derelict sites for property owners, investors and developers.
For more information, please contact Steve Smith or Sam Fry.
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