So anyway, is vat refundable on modular training?
It certainly was when I did it in 2001/2. I had an accountant who prophesied doom and gloom, but I'd been told it was OK, and I went ahead. I then got a phone call from the VAT office, checking that I was OK with all the forms etc. I asked them directly if claiming back VAT on helicopter training was legal. They said you could do that on some types of training but not others and..."Helicopter flying. I've not had that one before. Hang on while I look it up......yes, it's fine for you to claim back the VAT on training costs for that."
And, for the record, you don't need to be a limited company or anything that complicated; I was simply a sole trader - Whirlybird, Helicopter Pilot.