UK video games developers continue to tap into this revenue stream

There were 100 video games completed in 2017-18 that claimed VGTR, with UK expenditure of £131 million.

Since VGTR was introduced in April 2014, there have been 480 video game productions claiming VGTR, accounting for over £1 billion of UK expenditure.

Each video game may make several claims during the production process. In 2017-18 £105 million of VGTR was paid in response to 345 claims.

Since the introduction of VGTR in 2014, £230 million has been paid out in response to 770 claims.

Generous though the scheme may be, it also comes with strict eligibility criteria, which have left many games, developers, wondering whether they or their games qualify. Are they the right kind of games, for example? Are they British enough? Do you spend enough in the EEA? Do you use subcontractors and have you paid for image rights?

Companies can claim both VGTR and its older cousin, R&D tax credits.


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