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Contents

Official guidance
Video Games Development Company Manual

VGDC10000 · Overview and general definitions

  • VGDC10010 · Introduction
  • VGDC10020 · Creative Industries Unit (Manchester)
  • VGDC10100 · Meaning of 'video game'
  • VGDC10110 · Meaning of 'Video Games Development Company'
  • VGDC10130 · Meaning of ‘video game development activities’, ‘development expenditure’ and ‘core expenditure’
  • VGDC10140 · Meaning of ‘European expenditure’
  • VGDC10150 · When a video game is ‘completed’
  • VGDC10200 · Subsidy control
  • VGDC10500 · Legislation
  • VGDC10600 · Feedback on this manual
  1. Overview and general definitions: contents
  2. Overview and general definitions: subsidy control

VGDC10200 | Overview and general definitions: subsidy control

From HM Revenue & Customs · Video Games Development Company Manual

Part 15B CTA 2009 is a subsidy scheme made in compliance with the Subsidy Control Act 2022 (SCA 2022).

In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - View subsidies awarded by UK public authorities - GOV.UK (www.gov.uk). HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.

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