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Tax Reliefs

Dáil Éireann Debate, Tuesday - 10 October 2023

Tuesday, 10 October 2023

Questions (242)

Aengus Ó Snodaigh

Question:

242. Deputy Aengus Ó Snodaigh asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media to provide an update on the progress of the digital games relief under section 481A of the Taxes Consolidation Act 1997; and if she will make a statement on the matter. [43578/23]

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Written answers

The Digital Games Regulations 2022 were signed on 22nd November 2022 and applications for the tax relief are now being accepted.

The tax credit will support the development of indigenous games companies along with increased investment from overseas games companies looking to locate in Ireland.  

A requirement of the Scheme is that expenditure spent on projects which commenced before the ‘Digital Games Regulations 2022’ were signed on 22nd November 2022 is not eligible so anticipated demand from Digital Games Development Companies is expected to increase into the future as work on new games commences. 

The ‘Safe to Create’ programme is a Dignity at Work intervention and as part of certification for a Digital Games Cultural Certificate, there will be a requirement for training in the areas of tackling bullying and harassment, unconscious bias and bystander training.

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