Assisted Instrument Purchase Scheme
The AIPS scheme provides pupils of the EA Music Service with the opportunity to purchase a musical instrument without having to pay VAT, provided they are being taught to play that instrument in school or at a Music Centre or are involved as a regular member of a Music Service orchestra, band or ensemble.
*Other Terms and conditions apply.
What’s it all about?
Changes in the 1994 VAT (Education) Order now enable pupils enrolled with the Education Authority Music Service to purchase musical instruments free of VAT. The procedure for this scheme has been approved by HM Revenue and Customs and was reviewed in September 1995 by the VAT Office.
- All instruments offered are new and from the Education Authority’s official supplier.
- The goods and services must be an integral part of the education provided or in connection with an Education Authority Music Service run educational activity, such as a band or orchestra
- Advice is required on choice of instrument from your child’s tutor, who must sign the form approving the suitability of the instrument or, in their absence, the relevant manager.
- The scheme is non-profit making and offered by Education Authority as a service.
To comply with HM Revenue and Customs rules the following criteria must be satisfied:
- Students must be registered members of the Education Authority Music Service
- The instrument must be appropriate to the student’s needs and ability.
- The instrument must be portable.
- Ownership of the instrument must transfer from the Education Authority Music Service to parents of EAMS students.
- The price of the goods and services supplied must be at or below cost. “Cost” means the full overhead-inclusive price of supplying the goods and services to the pupil and includes, for example, the cost associated in administering the AIPS scheme
- An administrative charge of £10 will apply to each transaction.
Following the transfer of the instrument, all guarantee rights pass to the parent and any subsequent enquiries should be directed to the supplier.
- Discuss the make/model with the Instrumental Tutor
- Refer to supplier’s website for up to date price and availability
- Request the Education Authority AIPS discount price with supplier via email: email@example.com
- Confirm price with Music Service Office by forwarding quote from supplier
- Complete the online order form
- Complete payment; card/cheque or postal order only (including £10 administrative charge)
- Collect instrument from local Music Centre following delivery confirmation