I took definative advice from my Local Vat inspector, I was already Vat registered as a sole trader/Haulier, so the question was asked: I am going to use the SFH Heli to visit my wide(geographically) area of customers I will be doing this about once or twice per week, also collecting the odd visitor to show them what we do for others in similar trades(connected with International Road Haulage), Vat man checked with his head shed, and the answer came back: Any training or rental for SFH of heli that was connected with my business as long as I did not charge a fee( whic would be against the CAA rules) would be acceptable to allow full reclaim of all Vat charged to me, including any training costs, or books or exams.
So it came to pass, but I would advise anyone to check with your own VAT inspector and get it in writing, for they are well known for saying one thing when they mean another.
so as some briefs would say, "Caveat Emptor"
PeterR-B
Vfrpilotpb