You cannot claim for expenses that put you in a position to undertake or obtain that employment. You could claim for expenses that are incurred wholly, exclusively and necessarily in carrying out that employment.
What this means simply is, if your current employer ( not future employer) requires you to carry out a type rating for which they will not pay, then you are eligible to submit a claim for the costs of doing so which the revenue may accept are wholly and exclusively incurred in this sole pursuit, and which are absolutely necessary.
If you are offered employment on the condition you obtain a type rating at your own expense, that does not qualify. This would be an expense that was incurred to enable you to be in a position to obtain employment.
I will try and find the exact wording on the inland revenues website, but you can ask your local revenue office for more details.
Dan.
Those companies cannot actually do that. If what you are suggesting is they charge an individual the full cost of providing the service, and then subsequently claim back from the revenue the same amount as an incurred business expense. That would likely be fraudulant. If they subsidize the cost, or claim the allowance for the accepted provision of the business services that is a different matter. Of course the individuals contribution would also be considered as income to the business, and treated accordingly for tax purposes.