Assisted Instrument Purchase Scheme (AIPS) - For Schools and College
The AIPS enables students at government funded Schools and Colleges to purchase musical instruments at VAT free prices.
The School or College buys the instrument on the student's behalf including VAT and charges the student the ex VAT price (a small handling charge of up to 5% can be added by the School or College administration). The VAT is reclaimed by the School or College in the normal way provided that the conditions below have been satisfied.
In order for a student to purchase an instrument under this scheme the following conditions must be met:
- The instrument must be for the student's own use and be a necessary part of their music education (for example you cannot study flute without a flute).
- The tuition must form part of the normal School or College curriculum.
- The instrument is required for regular classroom use (for example, weekly).
- The instrument must be portable (ie. brought to School or College by the student).
- The student must be receiving tuition in School or College from a qualified tutor (either School or College teacher or external music tutor).
- The instrument must be appropriate to the needs of the student.
- The instrument must be purchased by the School or College on behalf of the student and handed to the pupil in a School or College teaching room.
- Payment is made direct by the student to the School or College at the School or College's agreed price prior to instrument delivery.
- The School or College cannot make a profit on the sale otherwise VAT must be paid (the school can levy a handling charge but this must be clearly stated to the purchaser on the receipt of the instrument).