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Assisted Purchase Scheme HEADING_TITLE
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ASSISTED INSTRUMENT PURCHASE SCHEME FOR STUDENTS

Zings Music Limited is pleased to announce an Assisted Instrument Purchase Scheme for Students (AIPSS). This scheme enables students having music lessons at an LEA-maintained school to purchase musical equipment without paying VAT. Please be aware that this is a voluntary scheme and not all schools, music services and authorities will participate.

SOUNDS GREAT… HOW DOES IT ALL WORK?

Once the parent or pupil has chosen an instrument they notify the school as to their requirements. The school then adds this item to their order for Zings Music Limited as if it were a school purchase.

The parent or pupil pays the school the ‘excluding VAT’ price for the instrument – plus any administration charge the school may require.

Zings Music Limited will supply the instrument to the school in the normal way, just like any order to the school. The school sells the instrument to the student when it arrives from Zings Music Limited.

The school reclaims the VAT on the instrument in the usual way. Local authorities are refunded the VAT incurred in delivering their non-business statutory activities.

OKAY…SO WHAT’S THE CATCH?

There is no catch! As long as the following conditions are met it’s all very simple:

1) The student must attend an LEA-maintained school.

2) The school or LEA must place an order for the instrument, take delivery and be invoiced for the instrument. The invoice enables the establishment to recover the VAT.

3) The instrument must be appropriate to the needs and ability of the student.

4) The instrument must be portable and taken to school (or LEA premises) on a regular weekly basis for use during lessons from either the school or the LEA’s education department.

5) The transaction between the student and school (or LEA) must take place on school (or LEA) premises in a room that is normally used for teaching.

6) The LEA must sell the instrument to the student at or below cost.

7) Pupils of independent schools would not ordinarily be able to benefit from the scheme, unless the student receives regular tuition from the local authorities music service.

Should more information be require, this can be obtained from VAT notice 701/30 ‘Educational and Vocational Training’ (January 2002). This can be found online at: http://www.hmce.gov.uk
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