Guidance on VAT as it applies to local authorities and other government and public bodies

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Assisted Instrument Purchase Scheme (AIPS)

Local authority education services: related activities: assisted instrument purchase scheme

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.  If the school sells the instrument to the pupil at a profit this is a standard-rated supply.

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