DGTC

Question 1

Date of Completion

Answer 1

Earliest of 1) Date the game is made available to the public, or 2) the date the game is provided to a commissioning party

Question 2

Digital Game

Answer 2

A game which a) integrates technology, b) incorporates 3/4 of Test/Sound/Still Images/Animated Images, c) Capable of being published on an electronic medium, and d) controlled by a software allowing persons to interact, get feedback, and control/adapt elements of the game

Question 3

Digital Games Development Company

Answer 3

Means a company 1) resident in Ireland or EEA, 2) Carries on trade of developing digital games to be made available to the public with a view to profit, 3) is not an undertaking in difficulty

Question 4

Digital Games Corporation Tax Credit

Answer 4

32% of the lower of 1) the Eligible Expenditure, 2) 80% of Qualifying Expenditure, 3) €25m

Question 5

Eligible Digital Game

Answer 5

1) Developed on commercial basis/profit view, 2) wholly or mainly available to the public, 3) An exempted work Video Recordings Act 1989, and 4) is not part of advertising campaign or game of skill or chance for a prize of money or moneys worth

Question 6

Exempted work (to be eligible digital game) - Video Recordings Act 1989

Answer 6

A Video Game that a) Does not incite violence or hate or depravity or b) depicts acts of gross violence. Note - evidence of exempt status will be either a PEGI rating of 16 or lower, or in the case of games with a PEGI rating of 18, and in all other circumstances, confirmation of exempt status from IFCO.

Question 7

Eligible Expenditure

Answer 7

Portion of qualifying expenditure expended on the development of the game in Ireland or EEA

Question 8

Interim Digital Game

Answer 8

A digital game which a) an interim certificate has been issued, and b) no final certificate has been issued

Question 9

Interim Digital Games Corporation Tax Credit

Answer 9

An amount incurred IN AN ACCOUNTING PERIOD equal to 32% of the lower of a) the Eligible Expenditure, b) 80% of the Qualifying Expenditure, and c) €25m

Question 10

Qualifying Digital Game

Answer 10

A digital game in respect of which the Minister has issued a FINAL certificate

Question 11

Qualifying Expenditure (Legislation)

Answer 11

Expenditure incurred on the design, production, and testing of a digital game.

Question 12

Excluded from Qualifying Expenditure (Guidance/Regulation 9)

Answer 12

Costs incurred in a) designing the initial concept of the game, b) in debugging or maintaining a completed game, c) subcontractor payments over €2m

Question 13

Limitation to Certain Expenditure (Guidance/Regulation 9)

Answer 13

“Qualifying expenditure also limited to:
- costs of employees under contract of employment with DGDC (does not include expenses, HR costs, training, gratuities)
- capital costs of assets (based on usage/depreciation)
- rent or leasing of equipment
- consumable items, and software or IP needed for development of the game
- Subcontractor payments max €2m (only where relate to game development, not management/admin)”

Question 14

Eligible sub-contractor payments

Answer 14

Would have been qualifying if incurred by the DGDC and not related to management/admin of the DGDC

Question 15

Interim Claim time limits

Answer 15

Claim within 12 months after end of accounting period in which expenditure for claim arose

Question 16

Final claim time limits

Answer 16

Within 6 months of completion

Question 17

Compliance Report

Answer 17

Prepared as part of final claim. Includes: 1) Declaration, 2) Qualifying and Eligible Expenditure, 3) Sources of finance for development, 4) Details of transactions with connected persons

Question 18

21 month rule

Answer 18

DGDC must be trading as a DGDC for 21 months prior to claim. This is so that a qualifying period will exist in which to make a claim.