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[01.12.2014]

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?

 

 

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