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Video Games Expenditure Credit (VGEC): Who Qualifies and What You Get

Learn how video game development companies can claim a tax credit of up to 34% on qualifying project costs.

The Video Games Expenditure Credit (VGEC) is a tax relief designed to support companies that develop video games for commercial sale.

Who it's for

This scheme is intended for video game development companies that are creating games meant for supply to the public.

What you get

If you qualify, you can receive a tax credit worth up to 34% of your qualifying expenditure on the project.

What it costs you

To access this credit, you must provide detailed accounting for your project's spending. You also need to obtain a certificate through a specific cultural test.

The catch to know

The most important requirement is that your game must pass a "Cultural Test." This is a process used to ensure the game is considered "British" before you can claim the credit.

How to apply

  1. Ensure your project meets the required cultural standards.
  2. Maintain detailed and accurate accounting of all qualifying project spending.
  3. Apply through the official government portal to claim your credit.

https://www.gov.uk/guidance/video-games-expenditure-credit