This is a difficult one. Halfway through my CPL(H) training an instructor told me I could claim the VAT back. My accountant said I couldn't, but to ask the VAT helpline. I did, and they said it was fine. I then discovered most helicopter pilots seem to have done this anyway. I then asked my accountant the same as you; if it's a business, can I claim the tax back? He didn't think so, but said I could try it, but it would be safer to ask to offset the expenses against future earnings. Otherwise they could come back later and demand the money back with interest, if you didn't get a job. Well, I've tried it this year, just sent in my first VAT return, and this year's tax return, and I'm waiting to find out. Ask me next year.