Assisted Instrument Purchase Scheme

The Assisted Instrument Purchase Scheme (“AIPS”) is operated by many local authorities and enables new musical instruments to be purchased for pupils receiving music tuition in local authority schools without paying VAT. The scope of the Scheme varies in line with the policies of the relevant local authority but the pupil does not necessarily have to attend a local authority school to benefit from the Scheme but may instead, for example, receive some music tuition from the local authority’s Music Service.

How the AIPS works:

· As a first step, please check with your school, Academy or Music Centre that it is happy to operate the AIPS.

· Next, please contact Ayres Violins to discuss your requirements and select an appropriate instrument for your child. The AIPS applies only to brand new musical instruments: all of Ayres Violins’ new stringed instruments are set up by our three violinmakers to a professional standard.

· Having chosen a new instrument, obtain and complete the appropriate form from your school, Academy or Music Centre. Alternatively, they may ask you to obtain a written quotation from us.

· The school, Academy or Music Centre will then issue a Purchase Order to Ayres Violins.

· Payment is made by parents directly to the school, Academy or Music Centre – the parents are charged for the price of the instrument excluding VAT.

· Instruments are delivered to the school, Academy or Music Centre where they can be collected. The school, Academy or Music Centre is invoiced for the full amount including VAT.

How to calculate the VAT exclusive instrument price:

Divide the total price by 6 and deduct the resulting figure from the total price.

Example:

Total price: £300
Divide by 6 to find the VAT: £50
VAT exclusive price: £250

Any questions?

Please do not hesitate to contact us if you require any further information on the operation of the Scheme or would like to visit us with a view to selecting an appropriate instrument for purchase through the Scheme.

Useful links:

Click this link for information about AIPS published on H M Revenue & Customs’ website.

Click this link for information relating to Academies and VAT.

Clink this link for information on AIPS vis-à-vis independent schools.