Nice question Mike,
Okay I have no issues or affiliation with Ryanair, Brookfield or their accountants, neither any countries Tax men.
My concern is simply this, I am old enough to be most of the posters dad,
, having lived in the real world for a long time, being self employed for many years before coming in to aviation, I have seen what the tax man can do.
To me it seems crazy that anyone would risk everything they have strived hard for to save a few thousand Euros.
It makes perfect common sense to check everything with the tax man and to get it in writing. If people feel that a posting on Pprune is going to save them, then they are mistaken.
I have no idea about the VAT status of Type Ratings, but I could have a good guess, why should Ryanair cadets be any different than anyone else?
Just trying to help, while waiting for the ash to scatter.
.
I will not bother again.