His Majesty's Treasury is consulting on the effectiveness of Land Remediation Relief (LRR). LRR is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites. The government is committed to a brownfield first approach, prioritising the development of previously used land wherever possible.
This consultation seeks to review the effectiveness of LRR and determine whether it is still meeting its objective of boosting development of brownfield land. It also seeks to improve understanding of how robust the relief is against potential abuse. Further information and how to respond to the consultation is available here. The consultation closes on 15 September 2025.