You've asked "who"?
Student used to rent the aircraft from a VAT registered company, fly it across the international boundary to either Southern Ireland, Holland or Belgium and NOT be required to pay VAT on the rental (as well as getting fuel drawback).
Brian304 - as L2K is the ONLY non standard abbreviation in my message you are now educated in the shorthand for Le Touquet.
Are you grateful for the original answer? Doesn't sound like it. Apologies if I've wasted your time - I just enjoyed the typing.