Assisted Instrument Purchase Scheme

How the scheme works

1. The pupil/parent selects an instrument.

2. The parent pays the school the full figure net of VAT.

3. The school places an official order.

4. The school is invoiced for the full amount, inclusive of VAT.

5. The school claims the VAT in the usual way.

6. The instrument must be handed to the pupil/parent in school.

Rules and definitions for AIPS

For the purchase to qualify for the AIPS, the following criteria must be met:

• The instrument or item must be sold to the local authority or school and then supplied onto the pupil or their guardian

• The pupil must be receiving state education

• The instrument must be used as part of their musical tuition

• The instrument must be appropriate to the pupil's needs

• The price charged to the pupil for the purchase of the instrument must be at or below the VAT-exclusive price the school paid

For the purposes of AIPS the following definitions apply:

• State education includes the following:
  • Musical tuition at a local authority school
  • Musical tuition at an academy
  • Musical tuition in either a school orchestra or local authority orchestra
  • Musical tuition in a local music hub
• Musical Instruments includes replacement parts