No axe to grind with Ryanair here,
but.....
And no you dont pay vat on the type rating cost
It costs 27500 euros
ARE you really sure, I don't mean being told by a agency or training provider. I mean in WRITING form The TAX MAN.... its might save a hefty fine or prison later in life.
The tax man has a nasty habit of biting you if you are not 110% honest to him.
Just some advise on a cold Saturday night, waiting for the ash to clear
Best of luck