Video games industry in Scotland - Scottish Affairs Committee Contents


1. Following the announcement by the Chancellor of the Exchequer, Rt Hon George Osborne MP, in his 22 June 2010 Budget, not to proceed with a proposed tax relief for the video games industry,[1] we decided to undertake an inquiry into the impact of this decision on the video games industry in Scotland and to examine alternative financial incentives for the industry. Our inquiry, announced on 21 July 2010, focussed on:

  • the contribution made by the Scottish video games industry to both the Scottish and UK economy;
  • what consultations were held by the UK Government with the industry before the decision was made to abolish a games tax relief;
  • the level of tax breaks or incentives offered in competitor countries;
  • what potential impact the decision to abolish games tax relief will have on the video games industry in Scotland, and;
  • alternative financial incentives for the industry.

2. As part of our inquiry, we travelled to Dundee where we visited the University of Abertay and two video games studios, as well as holding a roundtable discussion with representatives from the industry. We received a number of written submissions and took oral evidence from representatives of trade associations; the University of Abertay; HM Treasury; and Ed Vaizey MP, the Minister for Culture, Communications and the Creative Industries. We are grateful to all those who submitted evidence and aided us in our inquiry.

1   HM Treasury, Budget 2010, 22 June 2010, HC 61, Table 2.1 Budget policy decisions Back

previous page contents next page

House of Commons home page Parliament home page House of Lords home page search page enquiries index

© Parliamentary copyright 2011
Prepared 7 February 2011