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Research and Development Tax Credit: Video Games

Volume 474: debated on Tuesday 1 April 2008

To ask the Chancellor of the Exchequer how many UK video games development companies received the research and development tax credit in each year since its inception. (196975)

Information on claims for R and D tax credits by UK video games developers is not available because the data are broken down by industry sector using the UK Standard Industrial Classification of Economic Activities (SIC), and the computer and video games industry is not identified as a separate sector in this classification.

However, a breakdown is available for the National Statistics published on the total number of claims made for R and D tax credits and total cost of support claimed. This shows that companies in the computer and related services sector accounted for over a fifth of the total 6,180 claims made for R and D tax credits in 2005-06. While many companies involved in the computer and video games industry may appear in this industry sector, some may have other classifications.