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 of Culture, Communications and Sport.
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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