In essence, this requires (i) a survey to assess whether or not there is any asbestos in the premises, (ii) a decision on whether to remove that asbestos or to manage it, and (iii) making sure that workers carrying out maintenance or modifications to the building are not exposed to any asbestos – an obligation that must involve a risk assessment and the implementation of a risk assessment plan.

These obligations apply in all non-domestic properties. If there is a lease with T accepting full responsibility on a full repairing and insurance basis, then it is likely that T will be liable to comply with the Regs, but even in that case L may still be obliged to supply T with information it possesses regarding asbestos. In multi-let buildings where L remains responsible for the structure of the building and common parts, L will normally be responsible for the asbestos management (with Ts only being responsible for their specific premises, on an internal demise basis).

There may, however, be tax reliefs available. If a client is acquiring a property that is contaminated with asbestos and needs to carry out remediation work (either to remove the asbestos or contain it in some way to make it safe) then the client may be able to take advantage of the enhanced tax relief in FA 2001. This allows for a relief of 150% on any ‘qualifying land remediation expenditure’ incurred in ‘relevant land remediation’. Basically, this requires that the contamination be such that the substances in question causes harm, or there exists a possibility of harm being caused – and, in practice, asbestos works are likely to come within that definition. Source: Stephenson Harwood.

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