In order to benefit from the credits, games need to be certified as ‘Culturally British’. Games are certified based on a test conducted by the British Film Institute (BFI). As of the time of writing, 535 games have been granted the status, including Marvel Ultimate Alliance, Halo Wars 2, Mortal Kombat X, Tom Clancy’s The Division, Lego Star Wars, and Sonic Forces – titles which on the face of it appear to have little to do with British culture. Though we cannot confirm that all the games on this long list are claiming relief, given the fact that they have gone through the trouble of applying for certification, it would be strange if they were not.

Given the large amounts of money being spent on Video Games Tax Relief, and the centrality of the cultural test in accessing the scheme, TaxWatch put in a Freedom of Information request to see how a few of the more ridiculous sounding titles were granted certification. However, the BFI has refused to disclose information relating to any games being certified as culturally British, believing it is not in the public interest to show how developers have claimed hundreds of millions of pounds in tax relief: a decision which we are appealing with the Information Commissioner’s Office.