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Land previously used for industrial purposes or certain commercial uses. It may be contaminated by low concentrations of hazardous waste or pollution and has the potential to be developed once it has been remediated. Brownfield sites can also include those previously built upon but are not necessarily polluted e.g. former office, residential and storage sites. Although brownfield land can be more expensive to develop than greenfield sites, economic instruments (e.g. landfill tax exemption, corporation tax relief) may be available to promote the sustainable reuse of contaminated brownfield sites.