Assisted Instrument Purchase Scheme (AIPS)
Duchy Brass can provide new Geneva or John Packer instruments to students in full-time education through the AIPS which allows for a VAT free purchase. Unfortunately this scheme does not apply to used instruments.
Should you wish to purchase a new instrument through the AIPS please contact me at info@duchybrass.co.uk for details and prices.
Scheme details:
The Assisted Instrument Purchase Scheme (AIPS) applies to students in full-time state education who receive musical tuition at school, or in a local authority orchestra, as part of their curriculum. It enables them to purchase new instruments through the local authority.
The supply of the instrument by the local authority to the student is not by way of business if the student is being taught to play the instrument by the school. Participation in school orchestras counts as tuition. In these circumstances the VAT incurred by the local authority when it purchases the instrument, can be recovered.
To be eligible for the scheme the following conditions need to be met:
- the student must be in full-time education at a local authority school
- the student must be receiving music tuition for the instrument from a local authority engaged instrument teacher as part of the school curriculum
- the instrument must be used by the student at the school or in a local authority orchestra
- the instrument must be appropriate to the student’s needs
- the instrument must be handed to the student in a designated teaching room, and
- the instrument must be charged to the student at, or below, the VAT exclusive price paid by the local authority for its purchase.
The scheme works in the following way:
- the parent contacts a local authority nominated music shop which prepares an order form with the necessary details
- the order form is sent by the shop to the school which officially orders the instrument
- the school charges the parent for the price of the instrument excluding VAT
- the instrument is delivered by the shop to the school with an invoice, including VAT, which is then claimed back by the school under section 33, and
- the instrument is delivered to the student in a designated teaching room.
Stockist for
