The measure is aimed at encouraging projects that contribute to a varied cultural landscape and that enrich the European digital audiovisual sector.
The measure will be open to digital games development companies liable for taxation in Ireland.
Under the scheme, the support will take the form of tax credit up to €8 million per beneficiary.
The maximum amount of the tax credit will be equal to 32% of the eligible costs, that is
- the expenditure incurred on the development of a digital game spent in the European Economic Area,
- 80% of total expenditure incurred on the development of a digital game, or
- €25 million, whichever the lowest.
The scheme will run until 31 December 2025.
The Commission assessed the measure under EU State aid rules, in particular Article 107(3)(d) of the Treaty on the Functioning of the European Union, which enables Member States to grant aid to promote culture and heritage conservation.
The Commission found that the scheme is necessary and appropriate to facilitate the development of cultural and educational video games. Furthermore, the measure will contribute to promoting culture.
Finally, the Commission concluded that the measure is proportionate, i.e. limited to the minimum necessary, and will have a limited impact on competition and trade between Member States. On this basis, the Commission approved the scheme under EU State aid rules.
The non-confidential version of the decision will be made available under case number SA.102047 in the State aid register on the Commission's competition website once any confidentiality issues have been resolved.
- Publication date
- 27 September 2022
- Representation in Ireland