The V&A is in discussion with the University of Dundee, University of Abertay, Dundee City Council and the Scottish Government with a view to opening a new £43 million gallery in Dundee that would use the V&A brand although it would be funded through and operated independently. As of 2015, with costs estimated at £76 million, it is the most expensive gallery project ever undertaken in Scotland. The V&A Dundee will be on the city's waterfront and is intended to focus on fashion, architecture, product design, graphic arts and photography. It is planned that it could open within five years. Dundee City Council is expected to pay a major part of the running costs. The V&A is not contributing financially, but will be providing expertise, loans and exhibitions.