Cultural Test (Video Games) Regulations come into force


The Cultural Test (Video Games) Regulations (“Regulations”) came into force today (19 August 2014).

The Regulations introduce a “cultural test” for video games, with points being awarded on the basis of setting, content, language, the British cultural aspects of the game, where certain work on the game is carried out and the residence or nationality of the creators of the video game. 

A game will pass the test if it scores at least 16 points; this allows the game’s development company to apply for their work to be certified as a British video game, a condition of eligibility for video games tax relief. 

The Regulations also stipulate what evidence must be provided alongside the application to the Secretary of State, including a statutory declaration made on behalf of the company as to the truth of the particulars given in the application.

A copy of the statutory instrument can be found here.


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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