The government of the United Kingdom will only offer tax breaks to those video game projects that can pass a new test attached to relevant legislation, which asks questions about the story of the game, its contribution to the culture of the British Islands and to the exact location where the experience is created.
Based on the answers, all the games created in the United Kingdom will get points and only the most worthy will get the payable tax cut of 25 percent.
The tax break will be introduced in April 2013 and will reach an overall value of 15 million British Pounds, about 24.1 million dollars (18.5 million Euro) next year and will see an expansion during 2014.
It’s unclear whether any big studio plans to move to the United Kingdom in order to take advantage of the break.
The full list of criteria can be seen on the official Develop website.