Digital gaming credit
The Minister for Finance confirmed his intention to publish legislation to introduce the digital gaming credit announced as part of his Budget 2021 speech through the 2021 Finance Bill process. Owing to the need for European Commission State aid approval, it is expected that the Finance Bill 2021 legislation will be subject to a commencement order, pending completion of the State aid approval process. He also stated that the importance of employment rights will be reflected in the tax credit for the digital gaming sector.