Digital Games Relief
Eligibility
In order to be eligible for the credit, digital games must be:
- developed for commercial release to the public
- meet the safeguards in terms of content provided for in the Video Recordings Act 1989
- and
- not be produced mainly for advertising, promotional purposes or gambling.
They must also be certified by the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media.
Companies that are resident in Ireland, or a European Economic Area (EEA) State other than Ireland, can apply for certificates. Non-Irish resident companies must, however, carry on business in Ireland at the time of claiming the credit.
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