At Budget 2007, the UK Government published a consultation document, Tax incentives for development of brownfield land, which concerned the future form of the tax reliefs to assist with the decontamination of land and encourage development of long-term derelict sites. The consultation discussed proposals for reform in five areas. These were:
- long-term derelict land;
- improving the development focus of land remediation relief;
- speed and certainty of land remediation relief;
- Japanese Knotweed; and
- the landfill tax exemption for waste from contaminated land.
A summary of responses to the questions asked in each of the five areas covered by the consultation document and the UK Government's response were published in 2007. A consultation on draft legislation took place in 2009.