Leave a legacy

By thinking now of how you might want to support the National Galleries of Scotland you can help us secure the future of our wonderful collections for the next generation of art lovers.

At the National Galleries we hold one of the world's finest collections of Western art. Thanks to the generosity of our donors, supporters and those who leave us a legacy in their Will, we care for, develop and share these collections with as wide a public as possible. This generosity allows us to provide an innovative programme of exhibitions, activities and education.

Legacies are a vital contribution to this ongoing work. Your legacy, whether cash or works of art, will have a lasting impact on the work of the Galleries, ensuring that we can continually improve our collections. This gift will cost you nothing in your lifetime and ensures your place in the rich history of the National Galleries.

Sir James Guthrie, In the Orchard (1886)
Sir Peter Paul Rubens, The Feast of Herod (About 1635 - 1638)

Leave a legacy for future generations

Making a Will is the only way to ensure that your affairs are left in order and your family will be provided for after you’re gone. It is also an opportunity to make a contribution to a cause you believe in. If you have been able to enjoy the Galleries throughout your life, please consider leaving us a legacy and help to secure this art for future generations.

There are two ways to leave a legacy to the National Galleries of Scotland. You can create a Will, including the details of your gift, or you can add a codicil to an existing Will. A codicil is a document which adds or makes a change to your existing Will without the need to rewrite it.

Inheritance tax information

The National Galleries of Scotland and the National Galleries of Scotland Foundation are registered charities and all donations left to us are charitable for UK tax purposes and are therefore exempt from UK inheritance tax. Gifts made to charity in your Will can also reduce the overall amount of tax that will be payable on your estate.

It is important to note that not everyone will have to pay Inheritance Tax. It is only due if your estate - including any assets held in trust and gifts made within seven years prior to death - is valued over £325, 000. Inheritance Tax is payable on the amount above the threshold of £325, 000 at a rate of 40%. However, if you leave a charitable legacy of at least 10% of your estate, then this rate is reduced to 36%. This may seem like a small amount, but provides significant benefits to large estates.

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 (previously known as ‘capital transfer tax’ or ‘estate duty’) under the Acceptance in Lieu Scheme. If you wish to discuss whether a particular work would qualify or what this would mean to your estate, please contact us to discuss.

Previous bequests

Throughout its lifetime, the National Galleries of Scotland has received the support of many generous donors. Some of the most significant support we have received has been through gifts in wills.



Contact us

Modern Two Lodge
72 Belford Road

+44 (0)131 624 6437

[email protected]