TIGA, the UK video games industry trade association, has called on the Government to improve the Video Games Expenditure Credit (VGEC) scheme, including increasing the rate of relief for smaller budget games and expanding qualifying costs. The comments follow the Budget delivered by Chancellor John Healey on October 28, 2026. TIGA suggests raising the rate of relief for smaller budget games, expanding the range of qualifying costs, confirming that post-release launch development costs can qualify, and setting a target of 40 days for HMRC to process claims. This could increase the sector’s GVA by £482 million and create 6,952 jobs, including 896 development roles. The standard rate of VGEC relief could be increased from 34 per cent to 39 per cent, boosting GVA by £436.2 million and creating 6,291 jobs. The proportion of qualifying expenditure under VGEC could be increased from 80 to 100 per cent, increasing GVA by £731.7 million and generating 10,551 jobs. TIGA also suggests expanding qualifying costs to include tangible assets, debugging, and community management, and lowering the VGEC 10 per cent expenditure threshold to attract more international game development work. The Government could explicitly confirm that post-launch development costs, such as DLC, can qualify for VGEC, which is extremely important for small, independent studios. HMRC should adopt a KPI to process VGEC claims within 40 working days to help studios plan and minimise the risk of a negative impact on developers’ cashflow. The UK video games industry generates £12 billion in GVA and contributes £2.2 billion in tax revenues, and TIGA looks forward to working with industry partners and engaging with Government to drive the UK games industry forward.