The following information outlines how pupils in full-time state education can purchase musical instruments without paying VAT using the Assisted Instrument Purchase Scheme (AIPS).
What is the AIPS?
The Assisted Instrument Purchase Scheme (AIPS) is offered by many local authority schools, academies and music hubs. It allows pupils who receive music tuition at these institutions (including playing in a school or local authority orchestra) to buy a new musical instrument without paying value-added tax (VAT).
If you attend a state school that participates in the scheme, you can ask them to buy an instrument on your behalf. The school can reclaim VAT on certain kinds of purchase, so will normally charge you the VAT-exclusive price plus an administrative fee.
How is an AIPS purchase made?
- With the help of your music tutor, choose the instrument you wish to buy and the supplier you wish to buy from. You are not obliged to use a particular supplier, but we hope you’ll choose Rosehill.
- Complete an AIPS application form. Your school or authority may supply one, otherwise you can use this one.
- Return the completed form and payment to the school. They will place the order with the supplier.
- Your instrument will be delivered to the place where you receive your tuition. Once it arrives, you will be invited to make an appointment for the instrument to be handed over.
- The instrument is now yours. Any warranty issues or servicing can be handled by dealing directly with the supplier.
What are the conditions?
- The pupil must be in full-time state education.
- The instrument must be used for their music tuition (which may include playing in a school or local authority orchestra).
- The instrument must be appropriate to the needs and ability of the pupil.
- The school or local authority must purchase the instrument then hand it onto the pupil; the pupil cannot order directly from the supplier, though the supplier can help the pupil select the instrument.
- The instrument must be portable, so no drum kits or pianos.
- The instrument must be handed over on school premises in a room normally used for teaching.
Other things to know...
- Eligibility is limited to students attending state schools; the scheme is not open to those attending private fee-paying institutions.
- The scheme applies only to the purchase of new instruments. It cannot be used to purchase pre-owned (second-hand) instruments, because VAT has already been paid by the first owner.
- An AIPS purchase does not come within the scope of our guaranteed buy-back scheme, since the instrument is bought from the school. For that reason, you may wish to consider which scheme best suits your needs. In practice, advancing students who wish to purchase a better quality instrument tend to derive the most benefit from the AIPS.
This guide is based on our understanding of how the AIPS generally operates. Each institution will have a method of implementing the scheme structured around its own internal procedures, so please consult your music tutor to find out how the scheme works locally.
Local Links:
Buckinghamshire Learning Trust Music (BLTM)
Chiltern Music Academy (CMA)
