ELT's
As far as I can read into this unless you are flying over water you do not require an ELT. Comments!
FODCOM 18/2004
Helicopters Conducting Public Transport Operations.
When flying for the purpose of Public Transport on or after 1 January 2005 and when flying over water beyond 10 minutes flying time from land when operating in Performance Group A2,
or when beyond autorotational or safe forced landing distance from land when operating in Performance Group B, the helicopter is to be fitted with an automatic ELT capable of transmitting on 121.5 MHz and 406 MHz.
Furthermore, when flying for the purpose of Public Transport on or after 1 January 2005 when flying over designated land areas which have been designated by the State concerned as areas in which search and rescue would be especially difficult to be fitted with an automatic ELT capable of transmitting on 121.5 MHz and 406 MHz, ELTs shall operate in accordance with the relevant provisions of Annex 10, Volume III.
Note:
The UK does not have designated land areas which have been designated as areas in which search and rescue would be especially difficult.