Realtime Worlds is becoming synonymous with Scotland's game development with their upcoming title All Points Bulletin, but there are reports the company may consider relocating to Ireland. As one of Scotland's most prominent development studios, Realtime Worlds is keenly aware that as the computer games industry grows the UK lags behind other countries in terms of tax incentives. (Edge Online has an excellent overview of the situation which details how UK firms pay tax on R&D while countries like Canada and France provide rebates for game developers.) The situation as it affects Realtime Worlds and other Dundee-based companies is that if corporate tax breaks aren't possible in Scotland, they may need to head to greener pastures. Even moreso if such pastures include a 5-year tax holiday, which was mentioned at last weekend's Global Irish Economic Forum in Dublin.
Herald Scotland quotes Colin Macdonald, Realtime Worlds Studio Manager, as saying,"If the package on offer in Ireland was attractive we'd have to give it serious consideration. [...] Dundee is a great place to be based, one of the main hubs for computer games in Britain, but at the end of the day we've got to look after our bottom line."