Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Remediation definition

What does Remediation mean? In legal practice, remediation means the steps taken to put right harm, breach or non‑compliance, typically by rectifying defects, removing risks and preventing recurrence. It is a descriptive term used across contexts (e.g. contract, construction, health and safety, data protection), but in environmental law it is grounded in statute. Environmental remediation covers measures to remove, treat, contain or manage pollution or contaminants in soil, groundwater, sediment or surface water to protect human health and the environment, usually to risk‑based standards. In Great Britain, the contaminated land regime under Part IIA of the Environmental Protection Act 1990 enables local authorities (and SEPA...

UK Corporation Tax: Land Remediation Relief for Contaminated and Derelict Land—Eligibility, 150% Deductions, Tax Credits, Exclusions and 2024–2025 Policy Developments

Published by a LexisNexis Environment expert

Practice notes

What is land Remediation relief? (LRR)

LRR provides corporation tax relief on expenditure incurred in remediating Contaminated land or in bringing Derelict sites back into use. In 2009, the regime was broadened to address market failure by returning long-term derelict land to use, bringing such sites back into use. An incentive applies where land, whose development has been affected by various kinds of continuing dereliction, is brought back into productive use. The extension was intended to correct market failure by encouraging activity on sites blighted by ongoing dereliction. The relief was at risk of being discontinued after 2012; however, the 2012 Budget confirmed it would continue.

The October 2024 HM Treasury Corporate Tax Roadmap, published alongside Autumn Budget 2024, notes the new Labour government’s commitment to a brownfield-first approach, prioritising the development of previously used land wherever possible. Given the time since the last review of LRR, and the potential for it to help progress the government’s objectives, the Roadmap announced that a consultation would be launched to review the effectiveness of the relief. The Autumn Budget also noted the launch of the consultation, to consider whether the relief is still meeting its objectives and is good value for money...

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Begonia Filgueira , FIEMA

Squire Patton Boggs

Begonia is an accomplished commercial environment, energy and climate change lawyer with over 20 years’ experience advising companies, developers, governments and the United Nations Environment Programme.Her practise covers all aspects of environment and climate change regulation including, waste, water, environmental liabilities, project finance, prosecutions, judicial reviews, green finance, ESG, human rights and climate change governance.An expert in her field, Begonia is a trusted advisor to Boards, advising on managing environmental risk and enabling resilience through climate change governance. She has also given expert evidence to the House of Lords on new environmental legislation and continues to support Parliamentary Committees with her expertise.Begonia is also working on preparing the UK for a post-Brexit world by Co-chairing UKELA’s Governance and Devolution Group.Begonia was made a Fellow of the Institute of Environmental Management and Assessment (IEMA) in 2020....

Steven Bone

Gateley Legal

Steven is a tax-qualified chartered surveyor. He has specialised in capital allowances for more than 25 years, and more recently land remediation relief and R&D tax incentives. In his role as director at Gateley Capitus, Steven works with businesses that are buying, building or refurbishing commercial property, cleaning-up contaminated land and buildings or undertaking R&D activity to help them pay the right amount of tax by optimising the tax reliefs available to them.Prior to joining Gateley Capitus, Steven held senior roles in the Big 4, specialist boutique and national mid-tier accountancy firms. He is a fellow of the Royal Institution of Chartered Surveyors (RICS) and the Association of Taxation Technicians.Alongside daily practice, Steven is a tax incentives writer and speaker for property investment and innovation activity. ...

Web page updated on 22/05/2026

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