Land Remediation Relief (LRR) offers a significant subsidy towards remediation expenditure and yet companies continually fail to claim their full entitlement.
Contact an LRR specialist today

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Potential beneficiaries

Investors

Investors

LRR is the most valuable tax relief available out of all UK reliefs and allowances available for capital expenditure in that it allows a company to recover 37.5% of their qualifying remediation costs in the year the expenditure is incurred.

Developers

Developers

LRR is the only corporation tax relief available to developers and housebuilders. It subsides remediation costs, helps de-risk brownfield development and helps generate additional working capital for future developments.

Registered providers

Registered providers

LRR allows profits to be retained tax free in the private development arms of registered providers and helps mitigate tax liabilities on undistributed LLP profits.

LRR numbers at a glance

total expenditure analysed
£
0
bn+
total expenditure analysed
of tax relief claimed for clients
£
0
bn+
of tax relief claimed for clients
cash savings generated for clients
£
0
m+
cash savings generated for clients

Key features

No relief if your expenditure is subsidised or you are connected legally or commercially with the polluter.  Knowing permitters are not deemed to be the polluter.
Relief available on costs to remedy or mitigate the legacy of a site’s former anthropogenic activities where they present potential harm to vulnerable receptors.
150% accelerated tax relief on qualifying capital expenditure for UK Property Businesses and trades claimed in the year the expenditure is incurred.
50% additional tax relief on qualifying expenditure incurred by developers and housebuilders, claimed at the point of sale.
16% tax credit paid against any losses created or increased by this relief in the period, ignoring any carried forward losses.
Additional scope of qualifying costs if a site is deemed to be derelict, namely a site that has remained unused since April 1998. 
Companies need to have acquired the freehold or a minimum 7-year leasehold interest before commencing any qualifying remediation works.
Land price reductions in anticipation of you having to incur remediation costs are not a subsidy.

Common pitfalls

Land <br /> interest

Land
interest

Companies fail to consider the land interest granted during the development phase of a deferred land sale development agreement.

Mineshaft grouting costs

Mineshaft grouting costs

Companies mistakenly claim mineshaft grouting costs not appreciating they are not eligible due to the air exclusion test in CTA2009 s.1145(2).

Leasholder interest

Leasholder interest

Companies overlook the fact that the acquisition of a long leasehold interest from a polluter prevents them from claiming the relief.

Investment expenditure

Investment expenditure

Companies often overlook the right to claim the relief on expenditure incurred through their investments in Limited Liability Partnerships.

Hidden cost identification

Hidden cost identification

Companies only claim obvious costs that are easily identifiable but miss the more significant costs hidden within a contractor’s pricing document.

Template 
unsuitability

Template 
unsuitability

Companies deploy templates for their non-specialist staff to complete claims resulting in significant inconsistency, erroneous claims and missed relief.

Claim identification

Claim identification

Tax due diligence on corporate acquisitions fails to identify the opportunity to make retrospective claims on historic expenditure under the 4 year time limit rule.

How we help our clients

Whether you require assistance with individual claims or group claims spanning multiple offices, legal entities, or accounting periods, our proven process ensures all eligible costs are identified and your claims are completed on time to meet your tax reporting deadlines. For large and more complex sites we would encourage a more real time consideration of the relief and are able to provide comprehensive support at every stage of your project’s life cycle.

We manage the entire process from start to finish, so you don’t have to.

Consultation to determine the scope of eligible costs and to agree the detail of the implementation plan.
Initial<br /> assessment<br />
Initial
assessment
Collation of technical, legal, commercial and financial data for each site from internal and external sources.
Data<br /> collection
Data
collection
All aspects of the tax relief claim are managed, ensuring a smooth and auditable outcome.
Claim 
<br /> preparation
Claim 

preparation
Reports to generate the single tax return entry for land remediation relief for each affected accounting period for each entity.
Consolidated<br /> reporting
Consolidated
reporting
An opportunity to reflect and learn and to agree process improvements for subsequent reviews.
Feedback
Feedback
An engagement will often be run in parallel to a company’s Research and Development Expenditure Credit review to ensure the benefits of our one conversation approach are fully realised.
Contact an LRR specialist today

Testimonials

They speak the language of our project teams and help to bridge the gap between our tax functions and the people delivering our projects.
The Berkeley Group Holdings plc
Very satisfied with the TFI Group. We have been clients for many years, and Ben and his team continue to deliver an exceptional, timely and professional service.
Taylor Wimpey plc
The service we receive is second to none. They inpendently liaise with our various business units to get the information that they need. All members of the team are a pleasure to work with and we are very grateful to have their experience as part of our annual compliance processes.
Crest Nicholson plc
I would highly recommend TFI Group – the team are professional, approachable and knowledgeable, and produce robust claims based on detailed work that combines their industry knowledge with tax expertise.
Vistry Group plc
The Fiscal Incentives Group provided expert guidance on land remediation relief and capital allowances, maximising our claims. Their deep knowledge of real estate development and property tax makes them highly recommended for such services.
Newlands Property Developments LLP
TFI provide exceptional expertise and support to Topland Group, ensuring we optimise the various reliefs available across our real estate activities. Their professionalism, efficiency, and in-depth knowledge of both real estate and the tax legislation ensures we are able to add further value to the Group's portfolio.
Topland Group plc
The Fiscal Incentives Group has provided clear, expert guidance on Land Remediation Relief and R&D tax claims. Its attention to detail and commitment to regulatory standards have made the process efficient and robust. We look forward to continuing our partnership.
Persimmon plc
TFI has been our trusted partner for many years, expertly handling our LRR and R&D claims. Their reliability and proactive approach have consistently impressed us. They significantly lighten our workload, making the entire process seamless and stress-free. 
Bellway Homes Ltd
The Fiscal Incentives Group have made our capital allowances process straightforward and efficient. Their expertise and attention to detail has been invaluable. They are a great team to work with, and we look forward to continue working with them.
Indurent
We have worked with The Fiscal Incentives Group for a number of years and have been really pleased with the level of service and support in optimising our claims.
Fairview New Homes Ltd
We engaged TFI for our LRR claims at the end of 2023. Their knowledgeable, proactive team expertly guided us through the process, addressing all queries professionally and diligently, providing great reassurance throughout.
Shropshire Homes

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Are you confident that you are claiming all you are entitled to?


  • Speak to one of our experienced directors.

  • Specialists in converting property and development expenditure into tax relief.

  • Unparalleled commitment to service quality.

Contact a specialist today
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