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Video Games Expenditure Credits
Tax relief for companies making video games.
Who it is for
Your company must be:
- directly responsible for designing, producing, and testing the game
- actively engaged in planning and decision-making
- directly negotiate, contract, and pay for rights, goods, and services
Support you can get
You can claim an expenditure credit at a rate of 34% of your qualifying expenditure. Qualifying expenditure will be the lower of either:
- 80% of total core costs
- the amount of UK core costs
Your company’s total expenditure credits for a period are taxed at the main rate of Corporation Tax.
They are then used to pay off your Corporation Tax liability.
They can also be used to pay off other tax liabilities if you have them, or surrendered to group companies.
If you have credit remaining after this, you will receive a payable credit for that amount.
How to apply
Claim expenditure credits on your Company Tax Return.
Support organisers
- HM Revenue & Customs
Next Steps
Published
28 August 2025
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