If a UK video game developer wants to qualify for tax relief, it will need to create a game that passes the country’s new cultural test.
The cultural test judges games on their level of… Britishness. Games that score at least 16 points pass the test and will earn the developers the tax relief.
Points are earned for a British setting, British characters, and recording the game’s dialogue in the English language or in a recognized regional or minority language. Games that manage to promote the development and enhancement of the country will score an additional four points.
Developing the majority of a game in the UK also pulls in a few points. The more British employees that are working on the creative team, the higher the score.
If you want to get into the nitty-gritty, the full breakdown of points can be found here.
Racking up the highest score seems like a game of its own for developers to play.
Develop Online: The UK video games cultural test