its 40p a mile for the first 10k, then 25p/mile for everyone after that, if you have an economical reliable vehicle, it will work out well, but otherwise because of the price of fuel now and repairs, car tax % and insurance% plus maintenance i'm thinking ill go this way for the 07/08 tax year. i always work them out side by side throughout the tax year, and normally mileage wins, but ive had some major repairs this tax year and dont seem to have done as much mileage as in the past.