Assisted Instrument Purchase Scheme (AIPS)


How does it work?


The Assisted Instrument Purchase Scheme enables pupils at Local Education Authority

Schools, who receive lessons as part of the school curriculum to purchase musical

instruments free of VAT.

The procedure for this scheme has been approved by HM Customs & Excise and was reviewed in September 1994 by the VAT Office.



Only new instruments are offered

Advice on choice of instruments should be sought from your child's Instructor


To comply with HM Custom and Excise rules the following criteria must be satisfied:


Students must be in receipt of music lessons from an L.E.A school

Be a full-time student

The instrument must be appropriate to the student's needs and ability

The instrument must be portable

The instrument must change hands on pupils school premises


Application Procedure


• Parent/Carer makes a choice of instrument and ascertains the price of the instrument, including any carriage/handling charges, and excluding VAT.


This information is passed to the pupils’ school along with payment of the VAT free amount.


Once payment has been cleared, the school will order the instrument through normal procedures


When the instrument has been received at the school, the parent/carer will be informed of its availability and a 'handover' date agreed.


On receipt of the instrument ownership of the goods is transferred to the parent.


Following transfer of the instrument, all guarantee rights transfer to the parent.


The school pays the invoice, which includes the VAT, which will be reclaimed through

their normal accounting procedure.

The scheme is operated on a non-profit making basis.


Click for Map

News Headlines

Supported by
High Life Highland
The Music Shop
Haydock Music
sitemap | cookie policy | privacy policy | accessibility statement