32 games qualified to take advantage of UK games tax relief in 2014, a new report from the BFI has revealed.
Nine games have already received final certification and have been released, with combined development budgets of £2.3 million.
A further 23 games received interim certification under the cultural test in 2014, with an expected UK spend of £45m and a total combined budget of £54m.
"It's great to see such a strong start for the games tax relief scheme in such a short period of time, showing £47million in UK spend," said UKIE CEO Jo Twist on the report.
"With a recent increase of applications towards the end of 2014, we expect to see continued growth and uptake of the scheme throughout the year.”
In November it was revealed that 14 games had been approved for certification by the BFI's Certification Unit.