Q. My corporate client acquired the freehold of a former chemical plant site. Environmental surveys confirm the land is contaminated with heavy metals and hydrocarbons. The local authority also identifies evidence of previous unlicensed cannabis cultivation in certain outbuildings.

Can my client claim land remediation relief in respect of expenditure on the remediation of both the chemical contamination and the cannabis-related activity?

A. In broad terms, relief should be available for clearing the chemical contamination but not for the mere removal of cannabis plants.