Transform Expenses into Tax Relief

Claim Land Remediation Relief (LRR)

Looking to buy or have already purchased contaminated or derelict land? Claim Land Remediation Relief (LRR) to offset the costs of cleaning up such land and reduce your tax bill, all while contributing to sustainable redevelopment. Let us guide you on how to claim the relief and start your land transformation today.

Claim with Confidence

Why Choose UKPA for Your Land Remediation Relief?

When claiming Land Remediation Tax Relief, choosing the right experts can make all the difference. As specialist property tax advisers, we have a dedicated team of LRR experts who ensure the best possible outcomes and hassle-free experience for our clients.

LRR Experts

We are well-versed in LRR regulations and stay current with the latest updates so that your claim is accurate and compliant.

Tailored Advice

We hear you thoroughly and personalise our advice to help you avail of land remediation relief for which your expenses are eligible.

Comprehensive Services

We are here for you every step of the way, from LRR consultation to claim submission and more.

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Rendering the best service with a team of qualified and regulated accountants and tax advisers.

Your Path to Profit

Why Claim Land Remediation Relief?

Land Remediation Relief is available to property investors, developers, and businesses paying corporation tax. Profit-making companies enjoy substantial tax relief, while loss-making businesses have flexible options either tax credits or carrying losses forward.

Claims up to 150%: LRR provides up to a 150% deduction for the qualifying land remediation activities, reducing your taxable profits. You can elect within 2 years of incurring the expense to receive a 100% deduction for qualifying costs and then claim an additional 50% relief. No election is required for revenue expenditure as it is deducted as a business expense in the profit and loss account.

Tax Credit: A company with land remediation losses has two options:

  • Surrender the losses to HMRC in exchange for a Land Remediation Tax Credit (16% of the surrendered loss, equating to a 24% cash return on qualifying costs)
  • Alternatively, the losses can be carried forward to offset future profits from the same source in later accounting periods.
land remediation relief

Have a Glance

Understanding the Qualifying Cost & Specific Exclusions

Not all expenses related to land remediation are eligible for tax relief under LRR. Qualifying costs for LRR refer to the company's direct expenses when cleaning up contaminated or derelict land to make the land usable, while HMRC has also set out a specific exclusion list. By knowing the difference, you can ensure that your claim is accurate and compliant with HMRC's regulations.

Qualifying Expenditure

  • Cleaning up contaminated land costs
  • Removal of hazardous substances (e.g., asbestos)
  • Disposal of contaminated waste
  • Costs for surveying and environmental assessments
  • Bringing land back into a usable condition

Non-Qualifying Expenditure

  • Costs due to the company's actions causing contamination
  • Remediation of land contaminated by a tenant's activities
  • Expenditure on cleaning up nuclear sites
  • Arrangements are made to create or enhance a claim for LRR artificially
  • Ongoing operational costs (not directly related)


To know more about which option is best for you, Contact Us.

What We Offer

Turn Contaminated Land into Tax Relief

At UK property accountants, we ensure that you benefit from all available tax relief while remaining fully compliant with HMRC regulations. We guide you to successfully turn the money you spend on cleaning up to claim Land Remediation Relief (LRR). We handle all aspects of the LRR claim process, from determining eligibility to accurately filing your Corporation Tax Return.

Eligibility Assessment

We assess whether your expenses on cleaning up the contaminated or derelict land will likely qualify for land remediation relief.

Documentation

We ensure accurate documentation for your LRR claim by maintaining records of remediation expenses, including invoices, contracts, and environmental assessments.

Claim Preparation & Submission

We handle the entire process of claim preparation, submission, and follow-up to ensure timely filing and enhance the chances of a successful claim.

Remediation Strategy Development

We evaluate how Land Remediation Relief (LRR) impacts your tax position, future development plans, and financial reporting, ensuring you make informed decisions.

Strategic Tax Planning & Compliance

We provide expert tax planning before you purchase contaminated land, guide you through HMRC compliance, and ensure all documentation and financial planning align with tax regulations.

Our Process

How We Work

Our work is centred around efficiency, collaboration, and delivering exceptional results to our clients.

Initial Discovery Call

We start with a straightforward process. Answer a few simple questions to help us understand your circumstances. It’s hassle-free, quick and designed to save you time.

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Data Gathering and Analysis

Once we have the details, our team of experienced accountants gets to work. You can trust us to manage the complexities and ensure everything is accurate and compliant.

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Thorough Review & Timely Submission

We conduct a meticulous review to ensure accuracy, compliance, and completeness in every submission. Our streamlined process guarantees timely submissions, so you never miss a deadline.

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Henderson Acquisitions Ltd v HMRC Discussion of case

Ongoing Support

Our commitment extends beyond accounting and tax advisory work. We provide ongoing support, including tax planning and addressing accounting queries throughout the year.

Find the Right Solution

Your Complete Land Remediation Relief Hub

Your go-to resource for navigating land remediation tax relief options. Get started today by assessing your situation to make informed decisions about your LRR opportunities.

Do you qualify for Land Remediation Relief?

Not sure whether your business is eligible for LRR, you are just few questions away. Fill this form and find out if you are eligible for LRR. 

Find the right estimation 

Whether you are a property owner or Developer, and your business is profitable of loss making, discover how much LRR relief you can get.

Our Dynamic Team

The team at UK Property Accountants consists of professionals from varied fields, each with deep expertise in property tax, accounting and compliance.

Raju Gajurel is a qualified chartered accountant and chartered tax adviser with more than 22+ years’ experience in accounting, finance, and taxation.
Raju Gajurel
CEO
Peter is a pragmatic, thoughtful and experienced property tax adviser and accountant who always strives to find the best solution for clients’ accounting and tax problems.
Peter Kyprianou
VICE PRESIDENT
Runal is an experienced property tax adviser who specialises in company tax planning and VAT compliance, ensuring optimal solutions for diverse client needs.
Runal Bhattarai
DIRECTOR OF TAX AND CLIENT SERVICES
Richard, with exposure in aerospace, engineering, education, and finance sectors, thrives on providing effective analytical solutions for clients.
Richard Paul Siddons
CHIEF EXPERIENCE OFFICER-CXO,
CLIENT ADVISORY

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FAQs

General queries by our clients related to Land Remediation Tax Relief are answered here.

What is Land Remediation Relief?

Land Remediation Relief is a corporation tax relief available when you buy contaminated or derelict land and incur expenditure for cleaning up.

Who can claim Land Remediation Relief (LRR)?

Companies in the UK involved in property development, construction, and environmental management cleaning up work on contaminated land can claim LRR. The relief is available to businesses subject to corporation tax, not individuals and partnerships.

Does the UK government offer LRR?

Yes, the UK government offers Land Remediation Relief as a tax incentive. LRR was introduced to bring back the use of contaminated or derelict land.

Can a landlord claim Land Remediation Tax Relief?

Yes, businesses can offset LRR if the land is remediated for reuse or future development. Relief can be claimed if the remediation cost is linked to putting the land into a position whereby it may be used for development or renting purposes.

When is land considered contaminated for Land Remediation Tax Relief purposes?

The land is considered contaminated if polluted or degraded by harmful chemicals, typically due to previous industrial or agricultural activities. In the case of LRR, the contamination must seriously degrade the land's capacity for utilisation and be restored through remediation to become productive again.

Have more questions? Check out our Complete Guide for everything you need to know about Land Remediation Tax Relief in one place.

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