How to pass the BFI Cultural Test for video games
The UK’s creative sector is a global powerhouse, and video games are no exception. To support this thriving industry, the British Film Institute (BFI) offers Video Games Tax Relief (VGTR) as well as Video Games Expenditure Credits (VGEC)— a form of tax relief for qualifying UK-based game developers. But to access this support, your game must first pass the BFI Cultural Test and be certified as British.
It is important to note, as part of Spring Budget 2023, the Government announced that VGTR will be phased out and replaced with the Video Games Expenditure Credit (VGEC). The VGEC has been available for companies to claim from 1 January 2024. VGTR will have a sunset period, meaning that games under development by 31 March 2025 can continue receiving VGTR until 31 March 2027.
In this article, our Price Bailey experts break down what the cultural test is, how it works, and how your game can qualify.
What is the BFI Cultural Test for video games?
The cultural test is a points-based system designed to determine whether a video game qualifies as a British cultural product. It’s part of the UK government’s broader effort to support creative industries through tax incentives.
To pass, a game must score at least 16 out of 31 points across four categories:
- A. Cultural content
- B. Cultural contribution
- C. Cultural hubs
- D. Personnel
Details of each category can be found below:
Section A – Cultural content (Up to 16 Points)
This section assesses how much of the game’s content is rooted in British or European culture.
| Criteria | Description | Points |
| A1 | Game set in the UK/EEA or an undetermined location | Up to 4 |
| A2 | Three lead characters are British/EEA or undetermined | Up to 4 |
| A3 | Story or source material by a British/EEA citizen or resident | 4 |
| A4 | Game uses English, a UK indigenous language, or British Sign Language | Up to 4 |
Section B – Cultural Contribution (Up to 4 Points)
This section rewards games that reflect British creativity, heritage, or diversity.
| Criteria | Description | Points |
| B | Demonstrates British creativity, heritage, or diversity | Up to 4 |
Section C – Cultural Hubs (Up to 3 Points)
This section focuses on where the game is developed and produced.
| Criteria | Description | Points |
| C1 | At least 50% of development, storyboarding, programming, or design in the UK | 2 |
| C2 | At least 50% of music/audio/voice recording in the UK | 1 |
Section D – Personnel (Up to 8 Points)
This section evaluates the nationality or residency of key team members.
| Criteria | Description | Points |
| D1–D6 | Project leader, scriptwriter, composer, artist, programmer, designer are UK/EEA | 1 each |
| D7 | At least 1 of 7 key heads of department is UK/EEA | 1 |
| D8 | At least 50% of the development team are UK/EEA | 1 |
At final certification for the cultural test, you will need to supply an auditor’s report if you are claiming any points in sections in C and D. This is a new requirement from 1 July 2025.
Other questions you may have about BFI
How can I apply for the BFI Cultural Test?
To apply for certification:
- Register your company with Companies House and ensure it is UK-incorporated before development begins.
- Apply online via the BFI Certification Portal: bfi.org.uk/certification
Our team at Price Bailey can assist with the application.
3. Submit either:
- An interim certificate (during development), or
- A final certificate (after completion).
4. Use the certificate to claim VGEC through your company’s tax return with HMRC.
Why does the BFI cultural test matter?
Passing the cultural test not only unlocks valuable tax relief (34% of eligible costs) but also signals that your game contributes to the UK’s cultural landscape.
What other supporting documents are required?
The BFI requires additional supporting material to complete its assessment of your application.
These should be attached to your online application form:
- scripts or equivalent (if applicable) to demonstrate language and content.
- complete treatment, game design documents or synopsis of the game.
- visual material such as screenshots, gameplay footage, storyboards or concept art.
- video game schedule/production schedule.
- production budget (interim) or final cost report (final)
- chain of title or underlying material declaration below [only if applying for points under section A3(b)].
- a link or access code to a copy of the completed video game (final)
- auditor’s report (final – only if applying for points in sections C and D)
Want to speak to our experts?
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We always recommend that you seek advice from a suitably qualified adviser before taking any action. The information in this article only serves as a guide and no responsibility for loss occasioned by any person acting or refraining from action as a result of this material can be accepted by the authors or the firm.
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