Consultation on Land Remediation Relief
Read the full outcome
Detail of outcome
The government has published a summary of responses to the consultation on Land Remediation Relief, which closed in September 2025. This provides stakeholders with an update on the evidence gathered, the government’s assessment of the relief’s effectiveness and next steps. The publication offers greater clarity to businesses and sets out how the government is approaching reforming the relief, and the intention for further engagement with the construction and land remediation sectors.
Original consultation
Consultation description
Land Remediation Relief (LRR) is a 150% Corporation Tax relief aimed at incentivising the regeneration of brownfield land and reducing the pressure to develop greenfield sites.
Building more is key to raising everyone’s living standards and boosting economic growth. 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.
Ways to respond
Where possible, please use .
Otherwise, please email your response to Georgie.Williams@hmtreasury.gov.uk, and Emma.Midgley@hmtreasury.gov.uk
Documents
Updates to this page
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Consultation outcome added.
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First published.