Digital Games Relief

Claiming the tax credit

To claim the relief, the company must have either an interim, or final, cultural certificate relating to the digital game. Certificates are issued by the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media.

Companies can apply for an interim cultural certificate before, or during, the development of the digital game. The Minister will issue the interim certificate if satisfied that, when the digital game is completed, it will:

• meet the eligibility criteria
• and
• pass the cultural test. 

When an interim cultural certificate is issued, the company can claim interim relief on an annual basis. 

On completion of a digital game, the company can apply to the Minister for final certification. The Minister will issue the final certificate if satisfied that the completed digital game:

• meets the eligibility criteria
• and
• passes the cultural test. 

If an interim certificate was issued, any conditions in that certificate must be met by the company.  If the conditions are not met, the final certificate will not be issued.

If the digital game is not completed, or does not meet all conditions, the interim tax relief claimed will be withdrawn.

When the final certificate has been issued, the company can claim the digital games Corporation Tax credit. This is the full amount of the relief due, less any interim amounts already claimed. 

A number of conditions must be satisfied by the company prior to making a claim for relief. These include conditions relating to tax compliance and record keeping. Any unauthorised amounts claimed will be subject to clawback. Interest and penalties may also be imposed.

Next: Beneficiaries of Digital Games Relief