UK Video Games Tax Relief Summary
Issued by the British Film Institute (BFI)
INCENTIVE:
Eligible for a payable tax credit worth 25% of qualifying UK production costs.
QUALIFYING PRODUCTION:
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Must have been intended as something to be supplied to the public when
development started
Games produced for advertising or gambling purposes are also ineligible for GTR
Must have one video games production company (VGDC) that is registered with
Companies House and within the UK corporation tax net.
MINIMUM SPEND REQUIREMENT:
No minimum spend
PROJECT CAP:
No cap.
ELIGIBILITY:
All ‘core expenditure’ is eligible, this means any spend on designing, producing and
developing a video game.
This does not include expenditure incurred in designing the initial concept for the video
game or any expenditure incurred in debugging or carrying out maintenance on a
‘completed’ video game.
CERTIFICATION:
Application is made via the British Film Institute available here:
http://www.bfi.org.uk/film-industry/british-certification-tax-relief
For more detailed information, please go to: http://www.bfi.org.uk/filmindustry/british-certification-tax-relief/cultural-test-video-games