Flight time is defined as follows in the Aircrew Regulation:
"Flight time":
for aeroplanes, touring motor gliders and powered-lift, it means the total time from the moment an aircraft first moves for the purpose of taking off until the moment it finally comes to rest at the end of the flight;
for helicopters, it means the total time from the moment a helicopter’s rotor blades start turning until the moment the helicopter finally comes to rest at the end of the flight, and the rotor blades are stopped;
"Flight time under Instrument Flight Rules" (IFR) means all flight time during which the aircraft is being operated under the Instrument Flight Rules.