Dundee Contemporary Arts (DCA), a Henderson Loggie client, continues to be a beacon of artistic innovation and community engagement in Scotland, thanks to the critical support of the Museums and Galleries Exhibition Tax Relief (MGETR).

As cultural institutions nationwide face financial pressures from rising costs and static funding, DCA’s strategic use of MGETR has emerged as a pivotal factor in sustaining its world-class exhibition programme and deepening its connection with the local community.

The MGETR, designed to support museums and galleries by providing a financial rebate on the cost of mounting exhibitions, has become an indispensable component of DCA’s financial planning. Unlike traditional funding sources, which often come with restrictive conditions, MGETR offers unrestricted income, allowing DCA to allocate funds where they are most needed. This flexibility ensures that the organisation can continue delivering its ambitious and diverse artistic offerings without additional financial strain.

“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,” said Jennifer Brand, DCA’s finance director. “This relief helps us support our financial sustainability by offsetting exhibition costs, which is essential in maintaining the high standards of our programme, and does not go unnoticed.”

The impact of MGETR on DCA is substantial. On average, the tax relief covers the costs of one major exhibition per year, enabling the organisation to present cutting-edge contemporary art to a broad audience. Recently, DCA was shortlisted for the prestigious ‘Art Fund Museum of the Year’ 2024 award, a testament to the quality and influence of its programming.

Beyond its exhibitions, DCA remains deeply committed to its local community. Through its varied programmes—including cinema, print studio, and learning initiatives—DCA actively engages with artists and audiences across Dundee and the broader Tayside region. The financial stability provided by MGETR is crucial in sustaining these community-focused efforts.

“We work closely with artists and communities from across Dundee and Tayside through all of our programme areas,” explained 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.”

Susan Pattison, senior manager and tax specialist at Henderson Loggie, who works with DCA to maximise the benefits MGETR can bring to the organisation, added: “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.

“With funding sources under growing pressure, the importance of such support cannot be overstated as every percentage of income becomes critical. The potential loss of MGETR would force DCA to make tough decisions, possibly reducing or withdrawing key programmes that are vital to local artists and audiences.

“In addition to its immediate financial benefits, MGETR plays a crucial role in DCA’s long-term strategic planning. Despite comprising a small portion of the organisation’s overall income, the predictability of MGETR funding allows DCA to plan with greater confidence. This stability supports the gallery’s artistic vision and outreach initiatives, ensuring that DCA can continue to enrich the cultural landscape of Dundee and beyond.”