Land Remediation Relief.
Companies that acquire contaminated or derelict land for the purposes of their trade or UK property business can claim an enhanced deduction of 150% for qualifying land remediation expenditure.
This relief is available to both developers who hold property as stock and also those who hold property as capital assets.

What are the Qualifying Costs?
Costs of establishing the level of contamination;
Staff or sub-contractor costs for those involved in the land remediation;
Cost of materials used in the remediation works;