Many pupils enjoy developing their musical talents, but it is often desirable for these pupils to have their own musical instruments to allow them to practice at home, participate in concerts, etc.

Pupils at local authority schools can purchase instruments through the local authority under the Assisted Instrument Purchase Scheme (AIPS). Although academies are not directly under the control of the local authority the opportunity to use this scheme or similar arrangements with the LA may remain.

Irrespective of whether the instruments are provided using AIPS or an arrangement made by the academy directly with a supplier, the supply of a musical instruments to pupils is accepted as being closely-related to education.

VAT Treatment


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