Land is in a contaminated state if, and only if, substances in, on or under the land are causing:

• Harm, or there is the possibility of them causing harm, or
• The pollution of controlled waters, or the possibility of their pollution

Substance means any natural or artificial substance, whether in solid or liquid form or in the form of a gas or vapour. The Inland Revenue do not consider that insects, animals and plants fall within the definition of substance.

Harm is defined as:

• Harm to the health of living organisation
• Interference with the ecological systems of which any living organisms from part
• Offence to human senses
• Damage to property

One might think that the removal of asbestos is quite distant from the process of decontaminating land. There is, however, no doubt that asbestos will cause harm and the cost of removal should be included within the scope of the legislation. Indeed we have received written confirmation from the HM Revenue & Customs that they share this interpretation.