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Land remediation relief

Companies and other bodies falling under the corporation tax umbrella that are involved in cleaning up polluted land or infestations of Japanese knotweed, so that the land can be brought into productive use, will now have greater clarity on the categories of expenditure which will rank for the 150% tax deduction. The announcement specifies certain specific structures which will be eligible as well as directly referring to Japanese knotweed radon and arsenic as contaminants which may cause the 'market failure' of the site. These changes will be introduced in the Finance Act 2009 and will have effect from 1 April 2009.

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