Corporation Tax Act 2009 section 1179FA

Video games that are qualifying video games

Section 1179FA sets out the conditions a video game must meet to be a qualifying video game for the purposes of video games tax relief, and identifies the types of games that are excluded from relief.

• A video game must satisfy four conditions to be a qualifying video game: it must not be an excluded game, it must meet the intended supply condition, the British certification condition, and the UK expenditure condition.
• Games produced for advertising or promotional purposes are excluded from qualifying for relief.
• Games produced for gambling purposes (as defined by the Gambling Act 2005) are also excluded from qualifying for relief.
• All four conditions must be met simultaneously — failing any one of them means the video game does not qualify.