It’s a slow news day, not to mention all the April Fools’ Day jokes that were flying around this morning, so that makes it the perfect time for a look into what exactly the “cultural guidelines” are that would make game developers eligible for the UK tax breaks. Well, that and DICE joking around about bringing Frostbite 3 to the Wii U. Developers can be so cruel sometimes!
Last week, we finally saw confirmation that the UK would be allowed to give tax breaks to the games industry, after a protracted campaign getting the European Commission to let us do so. However, to qualify, you need to pass a test to show your relevance to the British games industry and your game’s relevance to UK culture.
In order to apply, you need to be or have a UK-based studio, as well as satisfy at least 16 of 31 possible points in a weighted test. The four areas include cultural content (for up to 16 points), contribution (4 points), hubs (3 points) and practitioners (8 points).
This means that you cannot pass the test without some form of cultural content, but that a thoroughly British game can see you reach the threshold. However, it should be noted that many of the points will broadly cover the European Economic Area:
| Section A – Cultural content | ||
| A1 | Set in the UK or an EEA state or (Up to 3 points will be awarded for set in an undetermined location) | Up to 4 Points |
| A2 | Lead characters British or EEA citizens or residents (or characters from an undetermined location) | Up to 4 Points |
| A3 | Video game based on British subject matter or relates to an EEA state or underlying material | 4 points |
| A4 | Original dialogue recorded mainly in English language or one of six UK indigenous languages | Up to 4 Points |
| Section B – Cultural contribution | ||
| B | Video game represents/reflects British creativity, British heritage or diversity | Up to 4 Points |
| Section C – Cultural hubs | ||
| C1 | At least 50% of the conceptual development or storyboarding or programming or design takes place in the UK | 2 points |
| C2 | At least 50% of the music recording or audio production or voice recording takes place in the UK | 1 point |
| Section D – Personnel | ||
| D1 | 1 of the 3 lead project leaders is an EEA citizen or resident | 1 point |
| D2 | 1 of the 3 lead scriptwriters is an EEA citizen or resident | 1 point |
| D3 | 1 of the 3 lead composers is an EEA citizen or resident | 1 point |
| D4 | 1 of the 3 lead artists is an EEA citizen or resident | 1 point |
| D5 | 1 of the 3 lead programmers is an EEA citizen or resident | 1 point |
| D6 | 1 of the 3 lead designers is an EEA citizen or resident | 1 point |
| D7 | At least 1 of the 7 key HoDs is an EEA citizen or resident | 1 point |
| D8 | At least 50% of the development team are EEA citizens or residents | 1 point |
| Total | 31 points |
Amusingly enough, Mike Bithell made a little observation about Volume:
https://twitter.com/mikeBithell/status/450965779560038400
A retelling of a popular British legend, bring made by a UK developer? Well I never…
Blair Inglis
“It’s in space… but it’s British-owned space, right? Because it’s in the future. Also, that unnamed guy in the spaceship? Yep, he’s a British resident.”
Eight easy points.
Stefan L
Your lazy, half-assed attempt to wriggle your way into 8 points would also earn you 4 under section B’s cultural creativity.
a inferior race
Tbf I think he May have 16 points.
lambchop
Make him speak cornish and you are IN!