Corporation Tax Act 2009 section 1217C

Availability and overview of video games tax relief

Section 1217C sets out the conditions a company must meet to qualify for video games tax relief, explains how the relief is structured, and prevents double claims where other tax reliefs have already been given on the same expenditure.

• A company qualifies for video games tax relief only if the video game is intended for supply, is certified as a British video game, and meets the required level of core expenditure incurred in the European Economic Area
• The relief takes two forms: additional deductions from taxable profits and payable video game tax credits
• Relief is not available where the company has already claimed an R&D expenditure credit or other R&D relief under Part 13 of the Act in respect of the same expenditure
• Claims for video games tax relief must be made through the procedure set out in Schedule 18 to the Finance Act 1998 (Part 9D), and the legislation also includes provisions dealing with unpaid costs, exaggerated claims and confidentiality