At the moment untill the 31st dec a private individual buys an aircraft from the eu he will pay the rate in that country
after the 31st dec the aircraft should be vat free if you bought from a eu country you may need to reclaim the vat from that eu country
but when the aircraft arrives in the uk you will need to pay uk vat on the purchase
if you bought from the rest of the world you will need to pay vat on the aircrafts entry to the uk
business purchases are different
vat paid is when the aircraft has already paid vat on entry to a eu country