In today’s Decoding VGTR & VGEC post, we’re covering a core eligibility question:

Do all games qualify for VGTR?

In short: no.

As you’re probably aware, to claim VGTR/VGEC your game needs to pass the BFI certification process - the full details are here: https://www.bfi.org.uk/apply-british-certification-expenditure-credits/about-uk-creative-industry-expenditure-credits

Whether or not your game qualifies for VGTR will be decided upon by the BFI when reviewing your application based on the set criteria, but we can tell you this with certainty:  the following will NEVER qualify:
 

🚫 Games with gambling elements or cash payouts
🚫 Games with explicit or adult-only content

Some developers worry their game might not pass because it’s not set in the UK, but don’t panic.

✅ A game can potentially still qualify if it’s set in a fictional or indeterminable location.

What about Free to Play games?

✅ These can qualify, as long as the BFI criteria are met.

⚠️ One to watch: if your game’s design later shifts to include gambling and/or payout features, VGTR eligibility stops at that point. HMRC is very strict on this and, if you submit a claim where you game includes these features, HMRC will look to slap you with potentially significant penalties.

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