HL Deb 04 December 2002 vol 641 c118WA
Lord Patten

asked Her Majesty's Government:

Whether the tax credits that are available for clearing contaminated land extend to rural areas. [HL243]

Lord McIntosh of Haringey

Tax relief for expenditure incurred on the remediation of contaminated land is available nationwide. The legislation in the Finance Act 2001 contains a number of tests to ensure that relief is properly targeted and, provided that these tests are satisfied, relief will be available irrespective of where the site is situated.