HC Deb 05 November 2001 vol 374 c71W
Mr. Gordon Prentice

To ask the Chancellor of the Exchequer, pursuant to his answers of 25 October 2001,Official Report, column 375W, and 30 October 2001, Official Report, column 625W, on brownfield sites, what information he has (a) collated and (b) published on the take-up of the tax credit for clearing and developing brownfield sites. [12414]

Mr. Boateng

No estimates are currently available for the take up of this measure. Tax relief for expenditure on the remediation of contaminated land will be claimed in the tax return of the company undertaking the remediation work and those returns do not have to be filed until 12 months after the end of the accounting period concerned. Relief is available in respect of land remediation expenditure incurred on or after 11 May 2001, therefore those companies who take advantage of this relief are unlikely to file their tax returns until May 2002 at the earliest. Information provided in those returns is covered by the normal rules on taxpayer confidentiality.

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