300hrs per year is quite high utilisation for a corporate helicopter. Sounds like you are considering the pilot on duty for 15 days per month which works out at just shy of 2hrs flying each of those 15 days. Take the days off and holidays into account probably doesnt leave much scope for hiring him out, especially if operating to an FTL scheme. How about backup when he is sick / holiday etc?Are you operating the aircraft privately or taking advantage of commercial opportunities to mitigate the vat on purchase and operation?