London is an attractive destination for all content production. The wealth of world-class talent and resources are underpinned by generous and user-friendly tax reliefs that can help you bring your project to the capital. Best of all:

• There is no cap on the amount of tax relief which can be claimed.
• All reliefs are capped at 80% of total production budget

The Benefits

A Video Games Development Company (VGDC) can claim tax relief of up to 25% of qualifying expenditure for video game projects that qualify as British.

Video Games tax relief has no minimum expenditure requirement.

To qualify for tax relief, projects must:

• Have a minimum 25% of core expenditure spent in the EEA
• Be intended for supply to the general public
• Not have the primary purpose of advertising or gambling
• Have one VGDC registered with Companies House and set up before designing begins
• The VGDC must be responsible for all the video game production activity from development through to completion

How your project can qualify as British

To qualify as British, your video game must pass the cultural test.

Find out about the cultural test for Video Games

Contact the Certification Unit at the BFI for more information