The Assisted Instrument
Purchase Scheme (AIPS) for Musical Instruments
The Assisted Instruments
Purchase Scheme (AIPS) aims to assist those buying musical
instruments in the UK subject to certain criteria. The AIPS
applies to both new and second hand instruments, although
it doesn't normally apply to instruments sold for commission*.
The AIPS allows VAT-free
purchase of musical instruments for students receiving music
education/tuition by Local Education Authorities (LEAs)
or LEA schools, when certain criteria are met.
Each LEA and/or school runs
its own AIPS in conformance with the regulations set out
by HMRC (Her Majesty's Revenue and Customs), and is able
to set its own further criteria and restrictions when offering
the scheme to its students.
We suggest that you speak
to your school music department, your music tutor or your
LEA's music services department at the earliest opportunity
when you are looking for an instrument.
The AIPS will always enable you
to save a substantial amount of money when purchasing an oboe,
bassoon or contrabassoon from us. The price excluding VAT is shown
for new instruments; however, owing to the complexities of VAT
for secondhand instruments you will need to ask us for a quotation
excluding VAT for the instrument you are interested in.
If your LEA/school offers an AIPS service, in broad terms it works
in the following way:
- The LEA/school verifies that you are receiving
tuition for the relevant musical instrument from the LEA/school
(you do not need to be a pupil of an LEA school - you could,
for example, be a private school pupil who is a member of an
LEA-run county youth orchestra);
- The student selects the instrument
he/she wishes to purchase from the retailer of his/her choice;
- The LEA/school places an order for
- The retailer sends the instrument to
the LEA/school and invoices the LEA/school for the full amount;
- The LEA/school deducts the VAT and
sells the instrument to the pupil net of VAT;
- The school claims the VAT back from
* It is often assumed that secondhand
instruments aren't eligible under the AIPS. However, any instrument,
old or new, is eligible for purchase under the AIPS under HMRC
rules as long as VAT is applicable to the price.
For information on why Double Reed Ltd.
is a good company from which to buy bassoons and oboes, click
Why Buy from Double Reed Ltd?
For answers to a range
of questions in relation to borrowing or buying a bassoon or oboe
from Double Reed Ltd., click here: