Contribute to the future of the National Galleries of Scotland.

Planned charitable gifts provide long-term support for each of our galleries and innovative programmes. In addition, some of these giving opportunities can provide valuable tax benefits for donors.

Offers in Lieu of Inheritance Tax
The Inland Revenue may, with the approval of the appropriate Minister, accept ‘pre-eminent’ works of art, manuscripts, heritage objects and historic documents in payment of Inheritance Tax (or its earlier forms of capital transfer tax or estate duty) under the Acceptance in Lieu Scheme.

Legacies
Legacies to the National Galleries of Scotland, whether cash or works of art, pass free of Inheritance Tax under the charitable and heritage exemptions of the Inheritance Tax Acts and may reduce the amount of tax payable on your estate.

What should your will say?
You can support the Galleries by leaving a specified sum of money or by allocating a percentage of the residue of your estate – that is, what is left over after all other legacies (including any to family and friends) have been paid.

Your will or codicil (an addition to an existing will) should use the following wording:

‘I leave to the Board of Trustees of the National Galleries of Scotland, 73 Belford Road, Edinburgh EH4 3DS (Charity no. SCO03728) the sum of ______’ or ‘____% of the residue of my estate.’

You may also wish to specify that a particular Gallery is to benefit from your legacy. Simply add ‘to benefit’ followed by the National Gallery of Scotland, the Scottish National Portrait Gallery or the Scottish National Gallery of Modern Art.

Bequests
The National Galleries of Scotland welcomes bequests from individuals.