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Games seeking UK tax breaks must pass points-based test
Whether a game qualifies for UK tax breaks will be determined by a points-based test that focuses on its cultural content and contribution. Projects will need more than half marks (at least 16 out of 30) to qualify.The government’s initial draft – on which UK trade body UKIE has now commented – is heavily based on a similar test for the UK film industry.Between one and four points will be awarded for the amount of a game set in the UK, and up to the same amount again for the number of lead British characters.Read more…
