The government is consulting on potential reforms to make Land Remediation Relief more accessible, better targeted, and more closely aligned with the practical realities of brownfield development. Land Remediation Relief is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites.
Following a previous consultation to review its effectiveness and robustness, this consultation seeks views on changes to the timing of the relief, aligning eligible contamination expenses with planning processes, and how to define and provide relief for long-term derelict land.
The consultation can be viewed here Consultation on Reforming Land Remediation Relief and closes on 21 September 2026.