Vocational Tax Relief (VTR) was available on training for National Vocational Qualifications (NVQs). The student paid the Training Provider (in this case the flying school) net of base rate tax. This was at 24% when the scheme started & 22% when in ended on 31st August 2000. The Training Provider claimed the tax back from the Inland Revenue. In the first years of the scheme, higher rate tax payers, could also claim the balance up to 40% tax relief, via their tax returns. It was only available to students who where resident in mainland UK for tax purposes.