Actually, if you register an aircraft of less then 8,000kgs in the UK VAT payment is due,
As said previously - Not True. If the aircraft is not being imported into the EU then no VAT is due - it can be G- reg and in the Channel Islands. If you register in Denmark but import it direct into the UK then VAT would be due. The registration mark has nothing to do with VAT status, it's all down to where it is based ,who is using it and the weight.