VGDC40030 - 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.

Certifying authority

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:

Certification Unit
BFI
21 Stephen Street
London
W1T 1LN

Tel: 020 7173 3214

Email: anna.mansi@bfi.org.uk

 

It is also possible to apply for a certificate online:

http://www.bfi.org.uk/film-industry/british-certification-tax-relief/cultural-test-video-games

 

Qualifying conditions

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.