Digital Games Relief
Expenditure
'Qualifying expenditure' is expenditure incurred by a company on the design, production and testing of a digital game. It is limited to the following types of expenses:
- employment costs
- equipment costs
- consumable items and intellectual property rights
- and
- subcontractor payments of up to €2,000,000.
It excludes:
- expenditure in designing the initial concept for the digital game
- expenditure in debugging a completed digital game or carrying out any maintenance on a completed digital game
- and
- expenditure on payments to sub-contractors exceeding €2,000,000.
Any costs met by funding from another source such as a grant, are also excluded from the credit.
'Eligible expenditure' means the portion of the qualifying expenditure spent in Ireland or the European Economic Area (EEA).
The credit per digital game is 32% of the lowest of:
- eligible expenditure
- 80% of total qualifying expenditure
- or
- €25 million.
The qualifying expenditure amount must be at least €100,000.
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