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Assisted Instrument Purchase Scheme

We're pleased to offer the Assisted Instrument Purchase Scheme (AIPS) at the Early Music Shop. The scheme offers the sale of instruments without VAT saving 16.6%!


Moeck Rottenburgh Alto Recorder in boxwood £445 You pay £370.83 (saving £74.17) 

The supply of musical instruments is standard rated for VAT purposes.  The Assisted Instrument Purchase Scheme (AIPS) enables pupils of local authority and academy schools to purchase musical instruments through their school net of VAT providing the sale to the pupil meets the criteria below.

For the purposes of AIPS the following definitions apply:

“State education” includes the following:

  • Musical tuition at a local authority school;
  • Musical tuition at an academy;
  • Musical tuition in either a school orchestra or local authority orchestra; and
  • Musical tuition in a local music hub.

“Musical Instruments” includes replacement parts.

For the purchase to qualify for the AIPS, the following criteria must be met:

  • The instrument or item must be sold to the local authority or school and then supplied onto the pupil or their guardian;
  • The pupil must be receiving state education;
  • The instrument must be used as part of their musical tuition;
  • The instrument must be appropriate to the pupil’s needs; and
  • The price charged to the pupil for the purchase of the instrument must be less or the same at the cost ex VAT