Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of VAT on the cost of pilot training in the UK; and whether she has considered extending VAT exemption to all commercial pilot training regardless of provider status.

Pilot training may be exempt from VAT when provided by an eligible body which meets certain conditions (for example, when provided by a government institution or certain regulated organisations), but otherwise will be subject to the standard rate. VAT-registered businesses paying for training will be able to recover any VAT they pay.

The Government currently has no plans to remove VAT on pilot flight training courses more broadly.