Assisted Instrument Purchase Scheme information
This scheme operates with regard to the guidance given by Customs and Excise and governs the sale of goods closely related to the provision of education.
Education provided by the local authority (St Helens Borough Council) is treated as a non-business activity.
The local education authority is therefore able to obtain refunds of VAT in certain cases. Schools may operate their own schemes within the same regulations.
- The instrument must be for the direct use of the pupil and is necessary for delivering their education.
- The tuition must form part of the normal school curriculum.
- The instrument is required for regular classroom use (regular is defined as: must be brought to school on at least a weekly basis).
- The instrument is portable.
- The pupil must be receiving tuition in school.
- The instrument must be appropriate to the needs of the pupil.
- The instrument must be handed to the pupil in the teaching room.