Seán Kyne (Galway West, Fine Gael)
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To ask the Minister for Finance if, in view of Section 20 of the Finance Bill which extends the tax-relief for the film industry, consideration will be given to extending such relief to the electronic gaming industry so as to encourage indigenous entrepreneurship which would compliment the multi-national presence in Galway and Dublin among other locations. [11611/13]

Michael Noonan (Limerick City, Fine Gael)
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Digital games are essentially software development and would already be a field of science and technology for the purposes of the R&D tax credit scheme. Relevant R&D expenditure on games should already qualify under the existing terms of the tax credit scheme, provided any specific games development achieves scientific or technological advancement and involve the resolution of scientific or technological uncertainty. I announced a review of the R&D tax credit scheme in Budget 2013. An invitation for submissions to this review can be found on my Department’s tax policy website (www.taxpolicy.gov.ie).