As stated in PQ 28102, officials in my Department have commenced work on the development of a tax credit for the digital gaming sector. The intention is to publish legislation to introduce this new credit as part of the 2021 Finance Bill process. It is important to note however, that European Commission State aid approval will be required prior to the introduction of the tax credit. Therefore it is expected that the Finance Bill 2021 legislation will be introduced subject to a commencement order, pending completion of the State aid approval process.
As the tax credit is currently still in development I am not in a position to confirm the exact conditions which will need to be met in order to avail of the credit.
As advised in PQ 28102/21, I can state it is crucial that employee rights are upheld in all industries and my officials are cognisant of this fact throughout the development process. I can also state that my officials will also have regard to relevant transferrable elements of the s.481 film credit requirements in setting the criteria for the relief.
With this being said, it is also important to note that the monitoring of compliance with employment rights legislation is primarily a matter for the Department of Business, Enterprise and Innovation, through the Workplace Relations Commission. While the importance of employment rights will be reflected in the tax credit for the digital game sector, the WRC remains the appropriate avenue to address non-compliance with employment rights legislation.