UK land remediation relief specialists
Land Remediation Relief.
Value from renewal.
Bringing contaminated land or buildings back into use can involve significant cost. InnoFund helps UK companies identify qualifying Land Remediation Relief, connect site evidence to expenditure and prepare a supported tax claim—with specialist property and tax expertise throughout.
- 30-minute first conversation
- Property and tax specialists
- Filing and HMRC support
An incentive worth assessing properly
Recognise the opportunity.
Understand the conditions.
150% is a deduction from taxable profits, not a cash payment. The 16% credit applies to a qualifying loss surrendered, not directly to every pound of project spend. Conditions, elections and claim limits apply. See HMRC’s relief outline. The £300m+ figure is InnoFund’s published historic tax-benefit total across services, not a result for this service alone or a promise of outcome. Trustpilot covers the wider business and may change.
For developers, investors and owner-occupiers
You are dealing with the site.
We focus on the tax opportunity.
Remediation costs can become absorbed into a much larger acquisition or construction budget. If they are not identified and analysed separately, a business may miss relief—or include costs that do not meet the rules.
We work with your finance team and the professionals handling the site to understand the contamination, remediation and expenditure. You get a clear view of eligibility, the potential benefit and the evidence needed to support a claim.
- Start with the site
- Tell us what was acquired, what was found and what work has been or will be carried out.
- Build on project records
- Site investigations, remediation reports and contractor breakdowns give the review a practical starting point.
- Separate the expenditure
- We distinguish qualifying remediation from general development and other costs in the project.
- Keep delivery coordinated
- Your environmental and construction professionals handle the works; we coordinate the tax review with your advisers.
Why InnoFund
InnoFund combines ICAEW‑accredited technical leadership, in‑house waste‑sector specialists and engineered cost‑analysis methodologies to deliver Land Remediation Relief claims that are precise, defensible, and fully aligned with CTA 2009, Part 14. Our contractor‑verified evidence packs ensure every qualifying cost is accurately identified, documented, and substantiated. Through structured, audit‑ready technical reporting and exact tax calculations, we enable clients to secure enhanced deductions or payable tax credits, while maintaining complete regulatory compliance and confidence in HMRC scrutiny.
Property understanding
Establish what was acquired.
We examine the site or building, ownership and relevant history, with survey input where needed.
Technical evidence
Explain why the works were necessary.
Environmental investigations and remediation records help establish the condition and the work undertaken.
Cost analysis
Identify the qualifying spend.
We analyse the expenditure and distinguish the eligible remediation from ordinary development costs.
Tax and compliance
Prepare a supported claim.
The eligibility assessment, calculation and documentation are brought together for filing and HMRC follow-up.
Entitlement comes before calculation. We consider acquisition, responsibility for the contamination, connected parties and contributions before treating expenditure as qualifying.
Where a review may be worthwhile
A difficult site can
raise a valuable question.
These are starting points for assessment, not automatic eligibility. The company, the history of the land or building and the precise works all matter.
Contaminated land
Land acquired with harmful contamination from previous industrial activity may merit a specialist relief review.
Contaminated buildings
The removal of qualifying contamination, including asbestos in appropriate circumstances, can require detailed analysis.
Japanese knotweed
Specific rules can apply. We examine the site history, how the problem arose and the eradication work undertaken.
Hazardous materials or waste
The nature and origin of the material, relevant harm and the remediation method need to be evidenced.
Long-term derelict land
Derelict land has a separate, restrictive statutory test. A vacant building or a brownfield label is not enough.
Multi-phase remediation
Projects spread over time need the works and associated expenditure connected to the right accounting periods.
Follow the remediation through the costs
Find the qualifying work
inside the wider project.
We examine costs attributable to the qualifying remediation, how they are documented and whether any exclusion applies. A remediation budget and a qualifying tax claim are not necessarily the same amount.
General construction, acquisition and financing costs should not simply be added to the claim. Nor should expenditure funded by another party or already relieved elsewhere be counted without checking the rules.
Investigation and assessment
Review work that establishes the contamination and supports remediation actually undertaken.
Removal and treatment works
Analyse qualifying work to remove, contain or otherwise remediate the relevant contamination.
Associated disposal costs
Examine the handling, transport and disposal evidence where it relates to qualifying remediation.
Staff and materials
Identify eligible staff and material costs attributable to the remediation rather than the wider build.
Specialist professional input
Assess the relationship between professional work, the contamination and the qualifying remediation activity.
Specific derelict-land works
Apply the separate tests for qualifying long-term derelict land and the prescribed types of work.
How we work
From site history
to a supported claim.
Our property team leads a structured review, coordinating with your accountant and the professionals who understand the site.
- 01
Scope the opportunity
Discuss the acquisition, site condition, works, expenditure and accounting periods.
- 02
Establish eligibility
Review entitlement, contamination or dereliction, responsibility and relevant exclusions.
- 03
Review the evidence
Examine environmental reports, remediation specifications, contracts and cost records.
- 04
Survey where appropriate
Arrange the site review needed to understand and substantiate the work.
- 05
Analyse and calculate
Identify eligible expenditure, the relevant deduction or credit and any elections required.
- 06
Prepare, file and support
Provide the report and calculation, coordinate filing with your accountant and handle agreed HMRC follow-up.
Support that fits the project
Before the works.
During delivery.
After completion.
Early advice can make evidence gathering easier. A completed project can also be reviewed, subject to entitlement, records and the relevant deadlines.
Acquisition and planning
Assess the potential early
Understand the relief questions while reviewing the site, scope of works and commercial assumptions.
An active remediation project
Organise the claim evidence
Connect the work packages and expenditure to environmental and contractor records as the project develops.
A completed development
Review overlooked expenditure
Examine past works, eligibility and deadlines before deciding whether a supported claim remains available.
After filing
HMRC follow-up support
Our service includes post-filing support. We agree the responsibilities and scope, including any separate dispute work, at the outset.
The records behind the relief
Keep the evidence
connected to the ground.
The strongest starting file explains what was present, why it mattered and what was done about it. Site investigations, acquisition records, photographs, remediation plans, completion reports and waste documentation can all help establish that account.
We connect those records with invoices and project costs. Where the development also includes eligible plant or fixtures, we can coordinate a Capital Allowances review, keeping the different reliefs and expenditure clearly separated.
- The acquired condition and site history recorded
- Remediation evidenced by the project records
- Costs reconciled without double-counting
Selected client work
Specialist review.
Commercially meaningful findings.
Two examples from InnoFund’s original Land Remediation Relief service illustrate the importance of reviewing the site and the full remediation scope.
KSD Group · Hazardous waste
A remediation plan spanning several years.
KSD Group acquired a site containing more than ten tonnes of hazardous waste. The remediation was carried out in three phases over several years.
InnoFund reviewed the project and identified £258,115.74 in tax credits. Finance Director Alan Brown describes the engagement in his testimonial below.
£258,115.74Tax credits identified in the original client case
Residential development
Look beyond the first cost schedule.
A developer acquired land affected by Japanese knotweed and buildings containing asbestos, then developed 120 plots on the site.
InnoFund’s survey identified overlooked costs with more than £300,000 in tax-credit opportunity reported in the original case.
£300,000+Tax-credit opportunity identified on overlooked costs
Historical client examples reported by InnoFund. Amounts described as identified tax credits or opportunities are not a guarantee of a payment, a typical result or the same treatment for another development.
The people behind the advice
Property, tax and compliance expertise. Working together.
Richard leads our Land Remediation Relief service, alongside Mak and the wider property team. Surveying, cost analysis, tax compliance and legal considerations are brought together around the history of the site and the work undertaken.
Richard Skelton
Head of Land Remediation Relief and Partnerships Director
Capital Allowances, IP Consulting, Land Remediation Tax Relief, and R&D Tax Relief
Osman Zackaria
Senior Associate
Capital Allowances Claims
Frances Pollard
Head of Legal
Legal and Compliance Support
Client experience
Professional from the outset.
KSD Group’s Finance Director on the original Land Remediation Relief engagement. Direct client feedback, retained from the reference site.
“I have to say the whole process was carefully and clearly laid out with our full involvement and agreement in an extremely professional manner. I am pleased to say their work resulted in two successful claims that really did in fact exceed our original expectations. I therefore have no hesitation in offering our recommendation to utilise the professional services of InnoFund”
Land remediation relief, explained
Questions before you start.
The answer starts with the site’s history, the nature of the problem and who incurred the qualifying costs.
Ask about your siteWho can claim Land Remediation Relief?
It is a Corporation Tax relief for qualifying companies. We consider the company’s interest in the land, how it acquired the site, the contamination or dereliction, the works and the expenditure. Not every cleanup project qualifies.
Does 150% mean we receive 150% of the cost in cash?
No. It describes a total tax deduction of the qualifying cost plus a further 50%, subject to the rules. For eligible revenue expenditure the ordinary deduction is supplemented by the enhancement; qualifying capital expenditure requires the appropriate election. The tax benefit depends on the company’s position.
Can loss-making companies receive a payment?
Eligible companies may surrender a qualifying land remediation loss for a tax credit calculated at 16% of the loss surrendered. This is not a 16% payment on the whole development budget. We review the loss, qualifying expenditure, limits and claim requirements.
What if we caused the contamination?
The polluter-pays exclusion is important. A company responsible, wholly or partly, for the contamination or dereliction—and relevant connected parties—may be excluded. We establish the history and responsibility before calculating a potential claim.
Can asbestos or Japanese knotweed costs qualify?
Potentially, but their presence alone does not establish a claim. We review the acquisition, how the issue arose, the specific rules, work undertaken and evidence. Environmental assessment and remediation should be handled by appropriately qualified professionals.
Does any vacant or derelict site qualify?
No. The derelict-land route has a specific statutory definition, a long-term qualifying condition and prescribed works. HMRC’s current guidance refers to land derelict since 1 April 1998. We test the facts rather than relying on a brownfield or vacant-site description.
Can we also claim capital allowances on the development?
Potentially on different qualifying expenditure, but the same costs must not be relieved twice. We assess the respective conditions and separate remediation expenditure from plant, fixtures and other development costs.
Can you review work that has already been completed?
Yes, subject to the facts, documentation and relevant deadlines. Capital expenditure elections and tax-credit claims require particular attention to timing. Tell us the accounting periods and works dates so we can check the position before assuming that a claim remains available.
Your next step
Start with the site.
See what may be possible.
Tell us what was acquired, the contamination or dereliction involved, and an approximate value and date for the works. We can identify the questions that matter, explain what evidence is useful and agree whether a detailed review is the right next step.
- 30 minutesA focused first conversation
- Expert guidanceTechnical, tax and commercial context
- Commitment freeA clear next step, without obligation