VAT Rates
PILOT TRAINING
Rate
Standard rate
Remarks
Flying lessons are generally subject to VAT at the standard rate. However, flying lessons which meet the conditions of vocational training as set out in paragraph 6.1 of the Guidance "VAT treatment of educational and vocational training" are exempt from VAT.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)
Link to further information