Land “in a contaminated state” meaning

In practice, this describes land where substances in, on or under it are causing, or there is a serious possibility they will cause, specified environmental or structural harm. In UK tax legislation (notably for land remediation relief), “land in a contaminated state” is a defined term. Land is in such a condition only if relevant harm is being caused, or there is a serious possibility that relevant harm will be caused. Relevant harm means: death of living organisms or significant injury or damage to living organisms; significant pollution of controlled waters; a significant adverse impact on the ecosystem; or structural or other significant damage to buildings or other structures, or interference that significantly compromises their use. Land is not treated as in a contaminated state merely because of the presence of living organisms or decaying matter deriving from living organisms, air or water, or anything present otherwise than as a result of industrial activity. HM Treasury may, by order, disapply those exclusions in specified circumstances. The concept is used in due diligence, environmental liability assessments and to determine eligibility for UK tax incentives for remediation. Usage is broadly consistent across England & Wales, Scotland and Northern Ireland. The statutory definition and Treasury...