Qualifying video games: British video game
S12167B, S1217CC Corporation Tax Act 2009
Only video games that have been certified as a British video game are eligible for Video Games Tax Relief (VGTR). Such certification may either be interim, if the video game has not been completed, or final, if it has.
A British video game is one which is certified as such by the Secretary of State for Digital, Culture, Media and Sport under the VGTR rules.
The Secretary of State certifies video games on the advice of the BFI Certification Unit, and any enquiries concerning this should be directed to them at:
21 Stephen Street
Tel: 020 7173 3214
It is also possible to apply for a certificate online:
In all cases, the video game must be formally certified to qualify for VGTR. It is not sufficient for the Video Games Development Company (VGDC) merely to assert that it meets the requirements.