Remediation of Contaminated Land Tax Relief (RoCL)

What is Remediation of Contaminated Land Tax Relief?

Land and property owners, including leases granted of at least seven years in length, or those with at least seven years left to run on an assigned lease, may claim this relief for expenditure incurred on removing or treating contaminants in the land or property, such as asbestos, radon and Japanese Knotweed, or for bringing land that has been derelict for a long time back into use.

The relief is to encourage the use of brownfield sites and to allow additional relief for the costs incurred in dealing with harmful substances to make land and property safer for humans, animals or for the building itself.

The relief is available for those owning the land and property for their business, or property developers where the land is held as stock, but the relief cannot be claimed by the original polluter.

If you own a company that owns land or property, including leaseholders with a lease granted of at least seven years in length, or were assigned a lease with at least seven years left to run and the company has incurred costs to treat or remove contaminants, perhaps as a result of a survey, or the company is bringing long term derelict land back into use, then a claim is worth pursuing.

Irrespective of whether your company is currently making a profit or operating at a loss, a claim could still be possible. If you are still unsure whether you would be eligible for a claim or would like to discuss in more detail how this relates to your business please get in touch with us.

• Treatment or removal of asbestos • Treatment or removal of Japanese Knotweed • Lead contamination treatment • Removal of petrol and diesel tanks from the ground • Treatment of radon or arsenic in the land and property • Removal of concrete foundations, machinery bases and other structures from long-term derelict land Essentially most contaminants caused by industrial activity as opposed to caused naturally (Japanese Knotweed, radon and arsenic being the exceptions) that could cause harm to humans or animals or to the property itself. The tax laws around RoCL tax relief are complicated, and the criteria for eligibility can be ambiguous. In order to get the largest tax relief return, you need to have an expert on your side. By using Catax you’ll be guided by the best in the business. There’s no risk attached and the initial assessment will only take around thirty minutes of your time. We’ll thoroughly assess you and if we can’t see an opportunity for you to claim RoCL tax relief, you walk away without spending a penny.

This relief was introduced by HMRC in 2001 and its remit extended to derelict land in 2009. It is aimed to encourage the development of brownfield sites and to clean up and make safe land and property polluted due to previous human activity such as mining, quarrying and property construction.

We will submit sufficient information to HMRC to allow them to understand the claim and process it as quickly as possible

We charge no up-front costs, and should we fail to identify a claim then we will not charge you a fee at all. In other words, we operate on a ‘No Win, No Fee’ basis.

Also, we do not charge for submission fees so there will be no surprises when it comes to your claim being filed with HM Revenue and Customs. We also offer all clients 6-year report protection as part of our service.