Surely if your house is flooded/burnt down and the insurance company
sorts it out, its not seen as 'betterment' - just getting it back to
where it was, so why would contam be any different? They didnt know it
was on a flood plain/is same as didnt know it was contaminated. I'm
assuming when they bought it they didnt know it was blighted or
anything?
________________________________
From: Contaminated Land Management Discussion List
[mailto:[log in to unmask]] On Behalf Of
Stephen Moreby
Sent: 11 November 2009 11:35
To: [log in to unmask]
Subject: Unusual Question 1 - Tax and Remediation
Morning all
Something completely different . . . .
Has anyone ever had issues with the possible tax consequences of
remediation work ?
We've carried out remediation on a determined property that is both
residential, and an operating business premises. The work has been DEFRA
funded under hardship provisions, and the owner/resident concerned has
been advised by their tax accountant that the remediation work
constitutes 'betterment in kind' for their property, effectively making
them liable for income tax against the remediation.
If correct this is a pretty awkward situation, and may have implications
for many remediation projects on private property ?
I've spoken to DEFRA, and not unsurprisingly they said they couldn't
offer tax advice. I know I need to speak to Revenue and Benefits, but I
frankly dreading the hour it will take explaining things to get through
to the right person. Just wondered if anyone has encountered this before
?
. . . . my second unusual question of the day will follow in ten
minutes.
Steve Moreby
Contaminated Land Officer
Environmental Health Department
Gloucester City Council T 01452 396 312
Herbert Warehouse F 01452 396 340
The Docks
Gloucester
GL1 2EQ
[log in to unmask]
www.gloucester.gov.uk
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