»Ê¹ÚÌåÓýapp

A Video Games Development Company (VGDC) that qualifies for Video Games Tax Relief (VGTR) in respect of a video game is entitled to claim an additional deduction in computing the profit or loss arising from the separate trade of developing the video game.

»Ê¹ÚÌåÓýapp additional deduction is based on the amount of core expenditure that is European expenditure.

»Ê¹ÚÌåÓýapp computation itself is described at VGDC55000. »Ê¹ÚÌåÓýapp first step is determining:

• the amount of core expenditure, and
• the extent that core expenditure relates to services or goods provided from within the UK or the EEA (VGDC50050).