As m_w said, if ur company is flying / piloting related u will be able to deduct the TR from your profits. But ONLY in sucha a case, or if u change the profile of the company for such (i.e. u will be able to deduct it from future earnings as 737 pilot, being it in RYR or not). As for VAT, as a rule in the UE, professional training is exempt from VAT, so there should not be any on top. I know UK is not int the UE anymore, but their VAT regulations are pretty much the same as they were (with some exeptions concerning cross border transactions).