As Robert says, it will depend on the circumstances. And if you are employed as a pilot or self employed as a pilot (which many airline pilots are) can change the position too.
A question for an accountant and depends on circumstances. Not an accountant but recurring training for professional self employed pilots is to a limited extent deductible. I don’t believe initial training qualifies.
Most self employed airline pilots the recurring training is paid by the airline.
Does anyone know if UK airline pilots can deduct their training costs from income tax?
It would be highly relevant to the question, because most of them don’t fly outside their airline career, so the training would be fully towards that.
What is the situation like today in the UK?
Having recently completed a modular CPL/IR while also being employed, can I claim tax relief? If so, how?
In Poland it is excise tax, not VAT, that makes the difference between club avgas at 1.7 euro per liter and normal avgas at 2.2. Yes, it comes from the same tank. VAT applies to both, at the same rate (23%, the prices listed are both inclusive of VAT).
Peter wrote:
I wonder if this helps to explain the Italian aeroclub problem where the charitable status of the club prevents them selling avgas to visitors?
Or it’s possible they can buy their fuel VAT free (or get VAT refunded) and the rules either don’t allow sale to the public or it would be additional hassle they don’t want.
@Dublinpilot : the German situation described by what_next seems very similar to Austria. I can’t comment on integrated training, however, as I never researched that aspect.
That is an amazing wheeze
But it will be so country dependent.
In Ireland to get a deduction for a charitable donation, the charity not only needs to be registered as a chartity, it needs a special registration to allow tax deductions.
Even then, the tax relief goes to the charity, not the tax payer! So your donation gets bigger, rather than you getting a refund.
Up to maybe 10 years ago, there was no tax deduction here for charitable donations in any shape or form.
So this will be entirely country dependent (as is most things tax!)
Another possible approach is getting training at a “not for profit” club which can take “donations” and to “donate” the cost of the training – if you make enough to write off such a donation and if the club plays along. That would, obviously, include “just a PPL”.
That is an amazing wheeze 
I wonder if it works in the USA, where “donations” are a big thing.
OTOH the school needs to be a registered charity (whatever that means in each country). In the UK it would be very difficult to set up a school as a charity. Well, there are many many charities which are for all practical purposes vehicles for running their own executives and whose charitable activities are basically ineffective (they fly to Greece to hold up a child for the camera, on a beach in Lesbos, and go back home) but legally they are charities.
I wonder if this helps to explain the Italian aeroclub problem where the charitable status of the club prevents them selling avgas to visitors?
dublinpilot wrote:
Is that deduction allowed even if the training is not connected with your income source?
I know, you asked blueline, but I can answer for Germany:
Case one: You already have learned a profession and get an income from that. You decide to get youself a commercial pilot’s license as an alternative profession. The cost is fully deductable from your present income! Even if you generate negative income by spending more for your flying training than you earn, you can deduct these losses in the following year(s).
Case two: You train for a commercial license as your first profession. If you have an income during your training period you can deduct the training expenses from that income, otherwise carry them forward to following years.
If you do a modular course where the PPL is a milestone towards the CPL/ATPL, the cost of the PPL can be deducted. If you do your PPL separately and later decide to continue towards a commercial license, it is difficult (or next to impossible) to deduct your PPL expenses.
Case three: You are self-employed or run your own business and want to get a PPL ( / IR) for your business transportation. Very difficult, but with a good tax advisor and good negotiating skills with your local tax office something may be possible. IIRC, the (now not often to be seen) forum member “Achimh” has done some inquiries in that direction. But I can’t remember the outcome.
