The Government is being urged to make changes to a digital game tax credit launched in 2022 in order to make it more attractive to the industry.
In May, it emerged that while a number of video game companies had begun the process of applying for the tax break, no firm had claimed the relief.
Industry figures have said that the credit needs to be revisited to incentivise companies to get involved.
In its pre-budget submission, Imirt, the Irish games representative body, is calling for a number of improvements to the scheme.
It wants claims to be allowed for partial game development projects, currently only companies who develop and complete the entire game development can qualify for the tax relief.
"Games are often monumental projects with work divided among several locations," Imirt said.
"Allowing contributions from Irish studios to qualify will encourage international studios to establish satellite operations in Ireland, supporting domestic talent and attracting foreign direct investment (FDI)," it added.
Imirt is calling for the cut-off point for qualifying expenditure to be revised to cover post-launch investments and significant content updates.
The group is also calling for Irish studios providing contract work for third parties outside of Ireland to be able to avail of the tax credit.
"Current legislative requirements mean that only digital games 'developed and completed' by the digital game development company qualify for relief," according to the submission.
"This excludes a lot of high-quality stable and valuable service work currently being undertaken in Ireland," Imirt said.
The Digital Game Tax Credit offers companies developing digital games a tax credit of up to 32% per qualifying game.
The measure was launched by the Department of Finance and the Department of Tourism, Culture, Arts, Gaeltacht, Sports and Media in November 2022.
