CIRD61210 - Land Remediation Relief: What is “land in a contaminated state�?: Exclusions

This guidance applies to expenditure incurred on or after 1 April 2009.

»Ê¹ÚÌåÓýapp legislation identifies a number of situations in which land is not “in a contaminated stateâ€� and so does not qualify for Land Remediation Relief.

This section contains the following guidance:

CIRD61215 Exclusions: Air & Water
CIRD61220 Exclusions: Living organisms