I don't think that you can reclaim VAT. I did a type rating with BMI Baby 5 years ago, and had to repay the training cost from net salary, and was unable to reclaim either VAT or to claim tax relief or any offset against tax at all: I expect that Sir Michael had already pocketed the cash. Talk to the tax office that deals with your tax when you join the company and see how they advise you: they can be very helpful if you are nice to them!