Self employed? Employed? Own car? whatever. Here's a link to the UK IR which covers upcoming legislation to change rates - all pretty confusing. http://www.inlandrevenue.gov.uk/budget2001/revbn02.htm I freelance and currently offset ?0.44 per mile against tax, looks like that's reducing to ?0.40 per mile, despite the continued increase in costs of running a vehicle. Thank god for teleworking! hth Tony