White Eagle,
The timing of the payment of your type rating costs will have a major bearing on your tax bill. In some cases it is a tax allowable expense but in other cases it is not.
The irish revenue have a note issued on the subject.
Obviously if you can arrange for the costs to be allowable you will not pay any tax in your first year if your earnings are under around €45k.
Last edited by Gobnet; 21st April 2009 at 15:11.