{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Video+Games%3A+Tax+Allowances", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?hansardHeading=Video+Games%3A+Tax+Allowances", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_metadata=all&hansardHeading=Video+Games%3A+Tax+Allowances", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&hansardHeading=Video+Games%3A+Tax+Allowances", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Video+Games%3A+Tax+Allowances", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Video+Games%3A+Tax+Allowances", "items" : [{"_about" : "http://data.parliament.uk/resources/1695361", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1695361/answer", "answerText" : {"_value" : "
At Spring Budget 2024, the government announced that from 1 April 2025, companies claiming the Audio-Visual Expenditure Credit (AVEC) will be able to receive a 5-percentage point increase in tax relief (a total rate of 39%) on UK visual effects costs in film and high-end TV productions. The government will also remove the AVEC\u2019s 80% cap on expenditure for UK visual effects costs, so companies will be able to claim relief on all UK visual effects spend.<\/p>
The policy objective is to incentivise companies to use more visual effects in their film and high-end TV productions, and for that visual effects work to be carried out in the UK.<\/p>
The government will shortly publish a 10-week consultation on the types of cost that will be in scope of the additional tax relief.<\/p>
As the details of policy are under development, the government cannot yet publish an assessment of its impact on the visual effects industry. The government will publish a Tax Information and Impact Note in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-03-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-19T16:18:08.857Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Video Games: Tax Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the additional tax relief for visual effects on the visual effects industry.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4006", "label" : {"_value" : "Biography information for Dr Matthew Offord"} } , "tablingMemberConstituency" : {"_value" : "Hendon"} , "tablingMemberPrinted" : [{"_value" : "Dr Matthew Offord"} ], "uin" : "18107"} , {"_about" : "http://data.parliament.uk/resources/1695080", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1695080/answer", "answerText" : {"_value" : "
HMRC publishes statistics on the cost of video games tax relief here: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023<\/a><\/p> <\/p> A breakdown of claims by production budgets is not available. However, within the National Statistics (Video Games \u2013 Table 4.2) there is a breakdown by the size of the claim.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
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, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-19", "_datatype" : "dateTime"}
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, "answeringDeptId" : {"_value" : "14"}
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, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Video Games: Tax Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, how much Video Games Tax Relief was paid out to companies with production values above £15 million in each year between 2020 and 2023.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"}
}
, "tablingMemberConstituency" : {"_value" : "North Swindon"}
, "tablingMemberPrinted" : [{"_value" : "Justin Tomlinson"}
], "uin" : "17884"}
, {"_about" : "http://data.parliament.uk/resources/1695081", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1695081/answer", "answerText" : {"_value" : " HMRC publishes statistics on the cost of video games tax relief here: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023<\/a><\/p> <\/p> A breakdown of claims by production budgets is not available. However, within the National Statistics (Video Games \u2013 Table 4.2) there is a breakdown by the size of the claim.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
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, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
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, "answeringDeptId" : {"_value" : "14"}
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, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Video Games: Tax Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, how much Video Games Tax Relief was paid out to companies with production values below £15 million in each year between 2020 and 2023.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"}
}
, "tablingMemberConstituency" : {"_value" : "North Swindon"}
, "tablingMemberPrinted" : [{"_value" : "Justin Tomlinson"}
], "uin" : "17885"}
, {"_about" : "http://data.parliament.uk/resources/1682047", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1682047/answer", "answerText" : {"_value" : " HMRC publishes information on the number of companies that claim Video Games Tax Relief on an annual basis. The latest figures include data up to the 2021-2022 tax year.<\/p> <\/p> https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-01-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-01-23T11:40:22.597Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-01-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Video Games: Tax Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, how many games studios have benefited from Video Games Tax Relief since its introduction.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"}
}
, "tablingMemberConstituency" : {"_value" : "North Swindon"}
, "tablingMemberPrinted" : [{"_value" : "Justin Tomlinson"}
], "uin" : "9510"}
, {"_about" : "http://data.parliament.uk/resources/1682048", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1682048/answer", "answerText" : {"_value" : "HMRC commissioned an independent evaluation of Video Games Tax Relief (VGTR) which included an assessment of the impact on inward investment. The findings can be found here: <\/p> https://www.gov.uk/government/publications/video-game-tax-relief-evaluation<\/em><\/a>.<\/em><\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-01-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-01-23T11:34:41.297Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-01-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Video Games: Tax Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the impact of Video Games Tax Relief on inward investment into the UK video games industry.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4105", "label" : {"_value" : "Biography information for Justin Tomlinson"}
}
, "tablingMemberConstituency" : {"_value" : "North Swindon"}
, "tablingMemberPrinted" : [{"_value" : "Justin Tomlinson"}
], "uin" : "9511"}
, {"_about" : "http://data.parliament.uk/resources/1658309", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1658309/answer", "answerText" : {"_value" : " While HMRC does not hold information at a constituency level, the number of companies benefiting from the Video Games Tax Relief can be found in Table 4.1 of:<\/p>