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# UKIE calls on government to modernise Video Games Expenditure Credit ahead of Autumn Budget

**[GamesIndustry.biz](https://daily.dev/sources/gamesindustry)** · 5 min read · 1 upvotes · 0 comments

## Summary

UKIE is calling on the UK government to modernise the Video Games Expenditure Credit (VGEC) ahead of the Autumn Budget. The trade body also wants a new fund to close the £500,000 to £2 million domestic growth capital gap. UKIE, TIGA, and the UK Video Games Fund have proposed a tapered 'games growth' fund offering 53% support for projects up to £15 million and 39% for those between £15 million and £23.5 million. UKIE CEO Nick Poole says the current restriction on qualifying expenditure limits support, and wants rules updated for live-service games, DLC and co-development. The article cites France's 30% tax credit, Ireland's 32% Digital Games Credit and Australia's 30% tax offset as competing incentives.

## Full article

daily.dev links to this article rather than hosting it. Read it at the original source: <https://www.gamesindustry.biz/ukie-calls-on-government-to-modernise-video-games-expenditure-credit-ahead-of-autumn-budget>

## Questions this post answers

### What tax credit rate does Ireland offer for video game development compared to the UK?

Ireland offers a 32% Digital Games Credit for qualifying game development. France offers a 30% tax credit and Australia offers a 30% tax offset. The UK's Video Games Expenditure Credit operates on a similar principle but industry body UKIE argues it needs modernizing to remain competitive with these countries.

_Studios weighing where to base development can track UK tax credit reform news on daily.dev._

### What is the qualifying expenditure restriction under the UK Video Games Expenditure Credit?

The qualifying expenditure restriction is currently set at 80%, meaning only up to that share of costs can count toward the credit even when significant development happens in the UK. UKIE CEO Nick Poole says this limits support for co-development projects, live-service games, DLC, and work brought into the UK from international partners.

_Developers navigating UK games tax credit rules can follow policy updates via daily.dev._

### What is the proposed Games Growth Fund support percentage for UK game studios?

UKIE, TIGA, and the UK Video Games Fund have proposed a tapered 'games growth' fund offering 53% support for projects with budgets up to £15 million, and 39% support for projects between £15 million and £23.5 million. This would supplement existing incentives to help UK studios compete for investment against countries like Canada, France, and Ireland.

_Those tracking UK games funding programs can follow this policy debate on daily.dev._

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- [Funding sources for UK studios in 2026: what's on offer, and the requirements developers need to be aware of](https://daily.dev/posts/funding-sources-for-uk-studios-in-2026-what-s-on-offer-and-the-requirements-developers-need-to-be--riuo2j76p) · GamesIndustry.biz · 0 upvotes · 0 comments
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---

Tags: [#startup](https://daily.dev/tags/startup), [#gaming](https://daily.dev/tags/gaming)

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