Supporting asbestos removal on roofing replacement projects

Land Remediation Relief is designed to provide tax relief to companies that incur costs in cleaning up contaminated land or buildings. The relief applies where expenditure is incurred on qualifying remediation works, subject to the relevant statutory conditions.

In certain cases, asbestos removal may fall within the scope of qualifying works, particularly where it forms part of making a building safe or suitable for use.

Where all criteria are satisfied, companies may be able to claim enhanced deductions on qualifying expenditure. However, it is important to emphasise that:

• The relief is not automatic
• Not all asbestos removal works will qualify
• Each claim must be assessed based on the specific facts of the project

As such, any consideration of Land Remediation Relief should be discussed with a qualified accountant or tax adviser at an early stage.

From a contractor’s perspective, awareness of the relief can be useful in supporting conversations around project feasibility, particularly where remediation costs are a key barrier.