The cultural test for video games
British companies involved in video game production can claim extra tax breaks on expenditure from 1 April 2014. But only for games that pass the cultural test.
If you’re curious about what counts as British culture, read on. But if you think being British means Beefeaters and fish & chips, maybe you should look away now.
The cultural test is a points-based test where the project needs 16 of a possible 31 points to pass. There are four sections:
- Cultural content (up to 16 points).
- Cultural contribution (up to 4 points).
- Cultural hubs (up to 3 points).
- Cultural practitioners (up to 8 points).
|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||(up to) 31 points|
So what do you think of that?
Does your project pass?