Land Remediation Relief

The government is consulting on reforms to make Land Remediation Relief (LRF) more accessible, better targeted, and more closely aligned with the practical realities of brownfield development.

LRF is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites.

The 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. It closes at 11:59 pm on 21 September 2026.