Commentary

D7.1261 Qualifying conditions—'British video game'

Corporate tax
Corporate tax | Commentary

D7.1261 Qualifying conditions—'British video game'

Corporate tax | Commentary

D7.1261 Qualifying conditions—'British video game'

In order to qualify for video games tax relief, a game must also be certified by the Secretary of State as a 'British video game'1, and regulations (see below) have been made to determine the conditions which must be met to so qualify.

The video games development company may apply to the Secretary of State for either an interim certificate (granted before the game is completed), or a final certificate (granted after the game is completed)2.

The application must be made in writing3 and accompanied by all relevant documents or information as required by the Secretary of State in order to determine the application4. This includes the appropriate details listed in the Schedule to The Cultural Test (Video Games) Regulations, 2014/19585 in relation to the video game.

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