How many sections are there and how are the 31 points split?

There are four sections: Cultural content (up to 16 points), Cultural contribution (up to 4), Cultural hubs (up to 3) and Cultural practitioners (up to 8).

What score do I need to pass the Cultural Test?

You must score at least 16 points out of a possible 31.

When can I apply for BFI certification?

You can apply for an interim certificate before or during development, and a final certificate once the game is complete and ready for the public.

What’s the difference between VGTR and VGEC?

VGEC has been available to claim from 1 January 2024. VGTR is being phased out: games in development by 31 March 2025 can continue to claim VGTR until 31 March 2027.

Can a non-UK setting or team still pass the Cultural Test?

Yes. Points can be earned via EEA cultural content, hubs or practitioners, not only UK-specific ones, provided you reach the 16-point threshold overall.

What evidence do I need to submit with my application?

Common evidence includes design documents, scripts or narrative bibles, budgets, staff lists with nationalities/EEA status, contracts, and spend/location breakdowns supporting each point claimed.

How long does BFI certification take?

Timelines vary, so it’s best to apply early for an interim certificate to avoid delaying any claim.

Can I switch from VGTR to VGEC?

Yes. Projects that qualified for VGTR may be eligible for VGEC under the transitional rules. You should model which regime produces the best overall outcome for your project.

Are advertising, promotion or gambling games eligible?

No. Games created solely for advertising, promotion or gambling purposes are excluded from the relief.

Do subcontractor costs and overseas spend count?

Only certain core costs and qualifying UK/EEA expenditure count. You need to apportion costs correctly and align them to the relevant Cultural Test sections.

Who should be the Video Games Development Company (VGDC)?

There must be one UK-taxable VGDC that is responsible for the design, development, testing and delivery of the game, and it should be in place before development starts.

Can I fail one section and still pass overall?

Yes. You just need to achieve 16 points overall, so weaker sections can be offset by stronger ones elsewhere.

What are the most commonly missed points?

Developers often miss documenting UK/EEA practitioner roles, underclaim cultural contribution points, or fail to evidence setting and narrative elements under Section A.

How can Price Bailey help with the Cultural Test and incentives?

We can model eligibility, structure the VGDC correctly, prepare and support Cultural Test applications, and optimise between VGTR and VGEC during the transition.

How to pass the BFI Cultural Test for video games

Q: What is the BFI Cultural Test for video games?

It is a points-based test that determines whether a game qualifies as a British cultural product so it can access UK video games incentives (VGEC, and during transition, VGTR). You need at least 16 out of 31 points across four sections.

Gaming and Streaming

The UK’s creative sector is a global powerhouse, and video games are no exception. To support this thriving industry, the UK government 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, Price Bailey’s gaming experts 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	Lead characters British or EEA citizens or residents (or characters from an undetermined location)	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 has applied to all applications since 1 July 2025, and the report must be prepared by an accountant on the statutory auditor register, using the BFI’s current report template.

Other questions you may have about BFI

How can I apply for the BFI Cultural Test?

To apply for certification:

Ensure your company is registered with Companies House and within the charge of UK Corporation Tax (either as a UK-incorporated company or UK permanent establishment of on overseas company).
Apply online via the BFI Certification Portal: bfi.org.uk/certification. From 1 June 2026, all applications require ID verification for each Company Director before the application can be processed, so build this into your timeline if you’re applying close to a deadline. Our team at Price Bailey can assist with the application.
Receive your British cultural certificate from the BFI.
Submit the certificate and your claim to HMRC alongside your corporation tax return.

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.

Do I need to do anything differently when filing my tax return?

Yes. Before filing, you’ll need to submit an Additional Information Form (AIF) to HMRC, this has applied to VGTR and VGEC claims since 1 April 2024 and must be done before the Corporation Tax return itself. Then, for returns filed on or after 6 April 2026, both VGEC and VGTR claims must also include the CT600P Creative Industries supplementary page, alongside your BFI certificate. So the full sequence is: AIF first, then the CT600P page within the return, then your BFI certificate as supporting evidence.

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?

Our team at Price Bailey are here to help. With experts in the video gaming sector, the team can assist with your specific enquiry. Please use the form below to contact us.

We always recommend that you seek advice from a suitably qualified adviser before taking any action. The information on this page is intended as a general guide only. While we work to keep our content accurate and up to date, we cannot guarantee that it reflects the position at the time you are reading it. 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. For more information on our editorial process, click here.

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