TIGA, Ukie and Video Games Council call on UK Government to change Video Games Expenditure Credit

• TIGA has called on the government to enhance the Video Games Expenditure Credit (VGEC), in a joint submission with Ukie and the UK Video Games Council.
• TIGA CEO Dr Richard Wilson compared tax relief in the UK to more compelling options elsewhere.

UK trade associations TIGA and Ukie have called on the government to enhance the Video Games Expenditure Credit (VGEC).

TIGA CEO Dr Richard Wilson called the UK games industry one of the country’s "great success stories".

The submission was made together with the Video Games Council, established this July to work with the government and support UK games industry growth.

Now, ahead of the UK government's next budget on November 26th, 2025, the trio have argued for the value of games in driving investment and employment.

"The single most important measure that the government can take to drive investment, employment and studio growth in the UK is to enhance VGEC. In turn, a successful video games industry will contribute to the government’s objective of securing the highest sustained growth in the G7," TIGA stated.

Boosting the economy

As per TIGA’s Economic Impact Assessment of the UK Video Games Industry report, the games industry generates £12 billion in gross value added annually, supporting more than 73,000 jobs in the country and contributing £2.2bn in tax revenue.

The UK offers worse tax incentives than many overseas locations.

Thus, TIGA has advised the government to reconsider introducing an Independent Games Tax Credit (IGTC) or Small Games Growth Relief (SGGR), which it argues would drive games industry growth in the UK.

A rate of 53% on 80% of qualifying costs for games with up to £15 million budgets, TIGA suggested, would cost £122 million but generate £144m in tax revenue. That 53% relief could be reduced to 34% for games with budgets of £15m to £23.5m.

"The UK video games industry is one of our country’s great success stories – a high-tech, high-skill, export-focused sector that contributes £12 billion to the economy each year. However, studios based in the UK are not competing on a level playing field," said Wilson.

"Many countries now offer more generous support for games development, making it harder for UK studios to attract investment and scale their businesses. Enhancing the VGEC is the single most effective step the government can take to stimulate investment, create high-skilled jobs, and strengthen regional economies."

Earlier this week, games industry leaders appealed to the UK's culture secretary Lisa Nandy to introduce a new Games Growth Relief in the Autumn Budget.