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A tax credit worth 25 percent of production costs could provide a boost to the video games sector, and your company could be eligible.

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What is video games tax relief?

As part of the creative industries tax reliefs, video games development relief means that you could get a payable tax credit worth 25 percent of qualifying production costs.

The tax relief allows you to make an additional deduction in calculating the profit and loss of a game development project. This means that you could end up paying less corporation tax on the project.

It applies to all platforms, including mobile and tablet. However it can't be for advertising, promotional, and gambling purposes.

Detailed information on video games tax relief is available from the association for UK interactive entertainment (PDF, 339kB)

Am I eligible for video games tax relief?

To qualify for video games tax relief, your game needs to be certified as British. This can be done by making an application through the BFI's cultural test for video games.

To take advantage of the video games tax relief, your company will need to apply for interim certification, with a final application once the game is completed and ready to be released to the public.

Detailed information on the cultural test for video games is available from the BFI website

Next steps

Apply for British video games certification from the BFI