For Video Games Tax Relief, the term ‘video game’ is not itself defined within the Video Games Tax Relief legislation. It is therefore given its common meaning.
A video game is an electronic game that is played through a video device. The video device and equipment required to play the game are separate from the game itself, even if the two are sold as a single product. The video game is the software and other electronically stored content and information, rather than the hardware it is played on.
Your company can claim VGTR if:
Core expenditure is what’s spent on designing, producing, and testing the game.
Your company must also:
To qualify for creative industry tax reliefs, all video games must pass a cultural test and be certified as British (A British video game is one which is certified as such by the Secretary of State for Digital, Culture, Media and Sport under the Video Games Tax Relief rules. The Secretary of State certifies video games on the advice of the British Film Institute Certification Unit).
The British Film Institute (BFI) manages certification and qualification on behalf of the Department for Digital, Culture, Media, and Sport. The BFI will issue:
Your company cannot claim VGTR if your game is produced for:
You can find out more about what you can claim by clicking here.