Not exactly. The 50.35p tax will only apply to pleasure flying, so training flights will be exempt. The VLJ situation is unknown for now - HMRC have kindly said they'll release a statement at some point before the 1st Nov, so we'll see... It's also hard to say exactly what'll happen with PPL hirers, for example. Will we have to charge a surcharge, will everyone suddenly start taking an FI to make it a training flight (poor fix to say the least!), will hire flights for the purpose of keeping a licence current be taxed or seen as necessary? I'd be surprised if some places don't consider getting an avgas aircraft or 2 on the fleet just for hire use!