Revenue eBrief No. 015/25

21 January 2025

Section 481A Digital Games Corporation Tax Credit

Tax and Duty Manual Part 15-02-07 - Section 481A Digital Games Corporation Tax Credit - has been updated throughout to reflect changes to how the digital games corporation tax credit is claimed and utilised for expenditure incurred in accounting periods commencing on or after 1 January 2024. The main changes are as follows:

• A claim for the interim digital games corporation tax credit must be made in the Form CT1 for the accounting period in which the expenditure giving rise to the claim was incurred and must be made within 12 months from the end of that period.
• A claim for the digital games corporation tax credit must be made in the Form CT1 for the accounting period in which the last of the expenditure giving rise to the claim was incurred and must be made within 12 months from the end of that period.
• Where the final cultural certificate is issued after a date which is less than 3 months prior to the expiry of the 12-month period, the company has 3 months from the date on which the final cultural certificate was issued to make a claim for the digital games corporation tax credit. 
• The credit is not offset against the company’s corporation tax liabilities. The company must elect to have the credit treated as an overpayment of tax, for offset against tax liabilities, or repaid to the company by Revenue.