Digger

Claim Results

  • 2022-2023
  • 2024
  • £12,721
  • £133,908

Land Remediation Tax Relief

About The Claim

Our client, a property developer, acquired a site that was contaminated, and part of our job was to confirm it met HMRC’s rules for Land Remediation Relief.

Our Approach

We began by confirming the claim’s eligibility, then reviewed remediation costs in detail, focusing on qualifying items. Working closely with the client, we ensured accuracy and prepared a clear claim summary, apportioning relief across two accounting periods to maximise tax savings.

The main challenge was isolating costs solely related to the removal of qualifying contamination. This required careful cross-referencing of contractor invoices, site investigation reports, and development timelines.

Examples of Qualifying Costs:

  • Excavator hire for the removal of contaminated soil.
  • Asbestos removal.
  • Removal of old foundations.
  • Testing for harmful substances.

Lower rate for property developers

Due to the client being a property developer, only 50% of the full amount of the claim was available to them meaning the total claim was brought down to £66,954.

CARS Team

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