Introduction Background Note
53.In 2004, the Barker Review of Housing Supply recommended that Land Remediation Relief should be extended to promote the remediation of long-term derelict sites.
54.The Government published its response to the consultation in “Tax incentives for development of brown-field land: a consultation response”, in December 2007. In this the Government announced its intention to extend Land Remediation Relief to provide an incentive to bring long term derelict land back into productive use. The Government also announced its intention to extend Land Remediation Relief to include the cost of removing Japanese Knotweed. These changes are to take effect from 1 April 2009.
55.This legislation both extends relief to expenditure on long-term derelict land and refocuses the existing relief on the remediation of land contaminated by previous industrial activity or on the removal of Japanese Knotweed.