4 Mins
Dundee Contemporary Arts (DCA) stands as one of Scotland’s leading contemporary arts institutions. With its expansive gallery spaces, bustling print studio, and dynamic cinema screens, DCA is a vibrant cultural hub that invites individuals of all ages and backgrounds to experience the transformative power of art. However, in an increasingly challenging financial environment, maintaining such a broad and ambitious programme requires not just creativity but also financial acumen. Enter the Museums and Galleries Exhibition Tax Relief (MGETR), a financial lifeline that has become instrumental in sustaining DCA’s operations and expanding its reach.
In a time when cultural organisations are grappling with rising costs and static funding, MGETR has emerged as a crucial element in DCA’s financial strategy. Unlike traditional funding sources that often come with specific conditions or require the delivery of additional programmes, MGETR offers unrestricted income. This freedom allows DCA to apply the funds where they are most needed, ensuring the gallery can continue to deliver its outstanding exhibition programme without incurring additional operational costs.
“Museums and galleries exhibition tax relief has been of real benefit to DCA as it provides unrestricted income without any additional delivery or operational costs,” explains DCA’s finance director Jennifer Brand. “As a relief against costs spent on our exhibitions programme, which presents some of the very best contemporary art to our audiences, it is an efficient and helpful resource to have access to, which helps support our financial sustainability.”
This financial relief is not just a theoretical benefit, it translates into tangible support for DCA’s artistic endeavours. On average, the return from MGETR offsets the cost of one exhibition per year. This means that DCA can continue to showcase high-calibre contemporary art, connect with diverse audiences, and fulfil its mission without compromising the quality or scope of its programming.
The gallery’s ability to host ambitious exhibitions and work with leading artists from around the world is a testament to the quality of its programme. Recently, DCA was shortlisted for the prestigious Museum of the Year Award, a recognition that underscores the gallery’s impact on the cultural landscape.
“The quality of our programme does not go unnoticed,” says Jennifer. “This is all made possible by the funding we receive from our core funders, additional funders, and of course, the MGETR relief.”
While DCA’s exhibitions draw international attention, the gallery remains deeply rooted in the local community. Through its various programme areas—exhibitions, cinema, print studio, and learning—DCA engages with artists and audiences from Dundee and the broader Tayside region. The financial support from MGETR plays a critical role in sustaining these community-focused initiatives.
“We work closely with artists and communities from across Dundee and Tayside through all of our programme areas,” says DCA director Beth Bate. “Being able to sustain a high quality, relevant, and engaging offer is central to this. The relief we get from MGETR represents around 2% of our overall income, which seems fairly low, but the funding landscape is becoming increasingly competitive and difficult to navigate.”
When every percentage of income counts, the loss of MGETR would have significant repercussions for DCA’s community engagement efforts. Without this relief, the organisation would face difficult decisions, potentially reducing or withdrawing parts of its programme that are vital to local artists and audiences. This would not only diminish DCA’s cultural impact but also weaken its connection to the community it serves.
The predictability of MGETR income also plays a pivotal role in DCA’s long-term strategic planning. Despite making up only a small portion of the organisation’s overall income, this reliable source of funding allows DCA to plan for the future with greater confidence. This income supports one exhibition each year, providing a stable foundation upon which to build DCA’s artistic vision and outreach.
“MGETR is not an easy relief to navigate, and working with Henderson Loggie has brought comfort and assurance over our claims,” says Jennifer. “Susan Pattison and the team at Henderson Loggie have been instrumental in ensuring DCA makes full use of the relief. From a personal point of view, I had no prior experience of MGETR prior to joining DCA, and they have been incredibly helpful as I navigated an area that was completely new.”
Susan Pattison, senior manager and tax specialist at Henderson Loggie, said, “For DCA, the MGETR has been more than just a financial resource, it enables world-class exhibitions and helps drive local community engagement. It was announced in the Spring Budget earlier this year that MGETR is being made a permanent relief and will no longer expire on 31 March 2026 which is great news for the sector. As funding landscapes become more challenging, the importance of such relief cannot be overstated.”