A guide to video games tax relief
The video games tax relief came into effect from 1 April 2014 and is available for companies involved in video games development.
The relief applies to qualifying expenditure incurred on or after 1 April 2014 by relevant companies within the scope of UK corporation tax directly involved in producing and delivering the content.
This guide explains who is eligible for video games tax relief and how it's calculated.
Video games tax relief
Additional deduction from profits subject to corporation tax and a potential cash tax credit
British video games
Applies to programmes with strong British connections