Developers of computer games can now qualify for special tax breaks for developing "British" games. What makes a game culturally British? A game about queueing? Or a shoot-em-up where is rains all the time?
The UK has introduced Games Tax Relief of up to 25 percent on the production costs of culturally British video games, after the government's cultural regulations came into force on August 19, 2014. To qualify, games must pass a point-based test based on cultural content, cultural contribution, development location, and the nationalities of key personnel working on the project. The GTR can be used against qualifying expenditure incurred since April 1, 2014.