Qualifying video games: introduction
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 Economic Area (EEA) expenditure|