Written questions by Gordon.

What assessment she has made of the potential merits of increasing the rate of Video Games Expenditure Credits for bigger budget games to 39% and removing the 80% expenditure cap.

The Government recognises the importance of the video games sector and the contribution it makes to growth. Support for video games companies is provided through the tax system and through funding. Video Games Expenditure Credit (VGEC) provides a generous rate of relief of 34% on qualifying UK video games development costs. In 2023-24, £327 million of Corporation Tax was relieved through video game tax relief. VGEC is available to any company and project that meet the qualifying criteria, including larger budget games. The Government is not currently considering increasing the generosity of the relief.

Whether she plans to review the Video Games Expenditure Credit to support smaller video game studios.

The Government recognises the importance of the creative industries, including the key role they play in driving economic growth, and the video games sector is specifically supported through the tax system and through funding. Video games companies benefit from the Video Games Expenditure Credit (VGEC), which provides a generous tax credit of 34 per cent on UK video games development costs. In 2023-24, £327 million of Corporation Tax was relieved through video game tax relief. VGEC makes no distinction between large and small game studios. Any video game production company can qualify as long as it meets the eligibility criteria. The Department for Culture, Media and Sport has committed to a new £30 million Games Growth Package over three years to back the next generation of start‑up games studios and talent, and drive inward investment in the sector.

What steps she is taking to help support independent breweries through the alcohol duty system.

The Government recognises the important contribution of independent breweries to our economy and society. Alongside the current alcohol duty freeze until 1 February 2025, the duty system gives specific support to small producers and products sold on draught: Small Producer Relief means that small brewers see reduced duty rates on all products below 8.5% alcohol by volume;and Draught Relief reduces duty on qualifying draught beers and ciders by 9.2%.