IO540, Droopy was talking from the helicopter point of view for which an IMC rating does not exist; it is VFR (yes, of course you scan the instruments) or IFR in a twin-engined, stabilised, £1,000 per hour helicopter!
An IFR rating for a helicopter would cost around £40,000 and so is probably irrelevant to this this thread!
Cheers
Whirls