VGDC40010 | Qualifying video games: introduction

From HM Revenue & Customs · Video Games Development Company Manual

S1217C Corporation Tax Act 2009 (CTA 2009)

Any Video Games Development Company (VGDC) must apply the rules in Part 15B CTA 2009 to compute the taxable profits or losses pertaining to its activities in relation to a video game.

But to be eligible for Video Games Tax Relief the video game must meet each of three conditions:

VGDC40020	The video game must be intended for supply

VGDC40030	The video game must be certified as British
VGDC40040	Not less than 25% of the core expenditure on the video game must be European expenditure