I would disagree that the TR costs are not reclaimable against tax. The TR is required to be able to do the job, therefore (IMHO) it’s a legitimate business expense and should be put through on your self assessment form, just like travel, subsistence, dry cleaning etc. Ryanair Pilots were successfully putting the £20,000 through in one tax year. This would be approx. £7,000 per year for three years.
Still outrageous that DEC’s are required to stump up for this in any case!
flight pay around £17,000 a year, so I’ve been told.