Video Games Tax Relief (VGTR) Survey

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* 1. What is the name of your organisation?

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* 2. Do you access or otherwise benefit from VGTR?

Yes

Don't know

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* 3. How important is VGTR to your organisation?

Critical to my business

Substantial benefit

Some benefit

No benefit

Don't know

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* 4. Please estimate roughly what proportion of your production costs in 2022 year were incurred in the following territories? (%)

	0% - 25%	26% - 50%	51% - 75%	76% and over
UK	UK 0% - 25%	UK 26% - 50%	UK 51% - 75%	UK 76% and over
Europe	Europe 0% - 25%	Europe 26% - 50%	Europe 51% - 75%	Europe 76% and over
Asia	Asia 0% - 25%	Asia 26% - 50%	Asia 51% - 75%	Asia 76% and over
North America	North America 0% - 25%	North America 26% - 50%	North America 51% - 75%	North America 76% and over
Rest of the world	Rest of the world 0% - 25%	Rest of the world 26% - 50%	Rest of the world 51% - 75%	Rest of the world 76% and over

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* 5. Please estimate roughly what proportion of your costs were sub-contracted in 2022:

0% - 25%

26% - 50%

51% - 75%

76% and over

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* 6. Which of the following activities do you outsource? Please tick all that apply

Core games development

Art/animation

Engineering

Localisation

Mocap

Music/audio

Tech support

Community management

Design and script

Video production

Other (please specify)

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* 7. How would the removal of European expenditure from VGTR's qualifying costs impact your production activities?

Hinder significantly

Hinder moderately

No impact

Help moderately

Help significantly

Please explain why you have answered this way.

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* 8. What, if any, issues to do anticipate with the requirement of video games expenditure to be ‘used or consumed’ in the UK?

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* 9. How would increasing or removing the £1 million subcontracting limit impact your production activities (with only UK expenditure being eligible)?

Hinder significantly

Hinder moderately

No impact

Help moderately

Help significantly

Please explain why you have answered this way.

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* 10. Do you claim any other audio-visual tax reliefs?

Film

High-end TV

Children's TV or animation

None of the above

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* 11. The Government is consulting on proposals to change audio-visual tax reliefs into new expenditure credits. With an expenditure credit companies would receive an “above the line” benefit, i.e. the benefit will affect the gross profit (GP) of the company, meaning a reflection on the overall GP% when preparing budgets. The current Video Games Tax Relief is an adjustment to the overall profit of the company (calculated after all overheads) and therefore only impacts the bottom line of the accounts.

What, if any, change to the benefit of VGTR would you anticipate , assuming the same level of overall generosity?

Substantial reduction in the benefit

Minor reduction in the benefit

No change to the benefit

Minor increase to the benefit

Substantial increase to the benefit

Don't know

Please explain why you have answered this way.

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* 12. Do you think the new expenditure credit should fully replace the existing Video Games Tax Relief system?

Yes

Don't know

Please explain why you have answered this way.

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* 13. Please provide an email address if you would be interested in participating in a TIGA roundtable discussion or discussing changes to Video Games Tax Relief with us on a one to one basis.