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Irish Revenue Updates Guidance on Digital Games Corporation Tax Credit

27 January 2025

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 015/25 concerning updated guidance on the Section 481A Digital Games Corporation Tax Credit. --- Revenue eBrief No. 015/25 Section 481A Digital Games Corporation Tax Credit Tax and Duty Manual Part 15-02-07 - Section 481A Digital Games Corporation Tax Credit - has been updated throughout to reflect changes to how the digital games corporation tax credit is claimed and utilised for expenditure incurred in accounting periods commencing on or after 1 January 2024. The main changes are as follows: A claim for the interim digital games corporation tax credit must be made in the Form...