Paschal Donohoe (Dublin Central, Fine Gael)

I move amendment No. 53:

In page 69, line 39, to delete “clauses (i) to (iii) of subsection (28A)(c)” and substitute “subparagraphs (i) to (iii) of subsection (28A)(c)”.

This section amends section 481A of the Taxes Consolidation Act 1997, which relates to the digital games corporation tax credit. The Finance Bill 2025 extends the digital games tax credit for a period of six years, to 31 December 2031, and also introduces an enhancement to the credit to allow for claims in respect of post-release content work, subject to certain conditions. Both measures are subject to commencement orders, pending receipt of state aid approval from the European Union.

Subsequent to the publication of the Finance Bill, some minor technical issues have been identified in this section that are required to be corrected on Committee Stage. These are the correction of a minor drafting error and a clarification to one of the commencement provisions to ensure that provisions relevant to the extension of the post-release content are not linked to the commencement provision for the extension of the credit.