INSTRUMENT PURCHASE
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
• 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.
