Bolton Music Service operates the Assisted Purchase Scheme enabling parents to purchase instruments "for use as part of the normal curriculum."
The scheme operates only for those students taught by the Music Service and whose details appear on a teacher's register or who are members of a Music Centre Ensemble whose details currently appear on the Music Centre database.
HM Customs and Excise devise the regulations concerning VAT relief and the Music Service and schools must operate in accordance with their framework.
(NB - We do not make the rules!)
To qualify for VAT relief:
- The instrument should be portable and taken to school or Music Centre on a regular, weekly basis for use during lessons.
- The Music Service administrative staff must source and place the order for the instrument and accept delivery of it. Teaching staff may make enquiries on behalf of parents/Music Service admin staff but cannot place orders and will pass any information on to Music Service admin staff to process the order. If the parent accepts supply of the instrument in a shop or pays any money to the retailer, we will be unable to arrange VAT relief.
- The supplier must be registered for VAT.
- The transaction between the parent and the Music Service must take place on Education premises "in a room that is normally used for teaching".
- The instrument must only be of a necessary quality for the particular student.
If you wish to make use of this scheme you must first contact your child's teacher, not the Music Service
Instruments already "on approval"
For these instruments to qualify for the Assisted Purchase Scheme the following must apply:
· The instrument must only be of a necessary quality for the particular student.
· The instrument must have been sent from the supplier to the pupil with the pupil with the teacher's full knowledge and consent.
· When the decision to buy is made the instrument should be brought into Music Centre with an Assisted Purchase form and full payment. Failure to fulfil these requirements will result in exclusion from the above scheme.
This is a discretionary service and the Music Service reserves the right to refuse.
