Imirt has submitted its pre-Budget 2025 submission on Section 481A. With thanks to all those involved in the discussions and particularly to our three case studies.
Executive Summary
Imirt, the Irish games representative body, proposes key improvements to Section 481A (TCA1997), Digital Games Tax Credit (DGTC) to support and expand the digital games industry in Ireland. This submission outlines the current challenges and provides recommendations for enhancing the tax incentive to increase its impact on the sector and the overall economy.
Key Recommendations
1. Permit claims for partial game development projects
2. Revise cut-off point for qualifying expenditure
3. Inclusion of third party work undertaken in Ireland
Call to Action: We urge the government to consider and implement these recommendations to enhance the effectiveness of Section 481A and support the growth of the Irish games industry.
Linked below is the resources page which includes the PDF with the proposal.