TIGA, the trade association representing the UK games industry,has responded to the Government’s consultation on the principles of the cultural
test for UK Games Tax Relief.
EU law
requires that Games Tax Relief incorporates a cultural test and studios’ games
will have to pass the test in order to benefit from the tax measure. TIGA has
put forward a case for adjustments to the current design of the cultural test
to ensure smaller as well as medium and large studios will benefit from the
planned tax break.
Securing a successful model for Games Tax Relief is of
paramount importance to TIGA as part of its on-going campaign to strengthen the
UK industry for its members and the UK development community at large. TIGA has
put forward views for adjustments to the cultural test including:
- Points being awarded for artistic costs
if those costs are more than 25% of the budget rather than 50% as
originally proposed by the Government. - Points allocated
specifically for coding. - Points defined
for fictional settings and species to allow sci-fi, fantasy and non-narrative
titles to secure cultural contribution points in the test. - Recognition of
and points available for UK service providers, including motion capture
providers. - Points for key
roles defined for cultural practitioners that are not currently
represented in the test such as Concept Artist, Producer and Assistant
Producer. - Allotting of
multiple points to individuals fulfilling multiple roles at smaller
companies. - Increasing the number of points that are available for producing games in the
English language (including official Regional or minority languages of the
UK).
The Government plans
that the BFI will administer the cultural test. TIGA believes that if the BFI
is to assume this vital administrative role, then it would need to be properly
resourced, should hire experts from the video games sector and consult with
experts at TIGA. A discrete unit focused on video games within the BFI might be
the best approach. TIGA would not support the creation of a new quango to
administer the cultural test.
Dr Richard Wilson,
CEO of TIGA, said:
“TIGA
aims to strengthen the UK games industry and secure an effective Games Tax
Relief. We propose some adjustments to the cultural test, including the
provision of multiple points to individuals fulfilling multiple roles at
smaller companies. This is vital if smaller studios are also to benefit from
Games Tax Relief. For in start-ups and smaller studios it’s not unusual to
find, for example, that the manager, lead programmer and lead designer are the
same person.”
Jason Kingsley OBE,
TIGA Chairman and CEO and Creative Director at Rebellion, said:
“TIGA
has worked closely with the UK Government to construct the cultural test. We
believe that many games will be eligible for Games Tax Relief, especially if
our suggestions for adjusting the cultural test are adopted. This is cultural
test marks further progress towards our goal of establishing Games Tax Relief
in the UK.”
Notes to editors:About TIGA:
TIGA is the trade association representing the UK’s games industry. The
majority of our members are either independent games developers or in-house
publisher owned developers. We also have games publishers, outsourcing
companies, technology businesses and universities amongst our membership.
TIGA
was awarded ‘Trade Association of the Year’ and the ‘Member Recruitment Award’
at the Trade Association Forum Best Practice Awards 2010. TIGA has also been
named as a finalist in the 2010 Chartered Management Institute (CMI) National
Management and Leadership Awards in the category of ‘The Outstanding
Organisation of the Year Award (SME)’. TIGA is an ‘Investors in People’
accredited organisation. TIGA's vision is to make the UK the best place
in the world to do games business.
We focus on three sets of activities:
political representation, generating media coverage and developing services
that enhance the competitiveness of our members. This means that TIGA
members are effectively represented in the corridors of power, their voice is
heard in the media and they receive benefits that make a material difference to
their businesses, including a reduction in costs and improved commercial
opportunities
For further information, please contact Dr Richard
Wilson, TIGA CEO
on: 07875 939 643, or email richard.wilson@tiga.org.