There are mileage rates for long distances, typically $1.20 to $1.60 a mile nationwide.

Should you need to use your own car at any stage the mileage rate will be 30p per mile.

"Whatever increase we see will be given mainly to the mileage rate," he said.

This mileage rate has not increased at all since 2002, making those who depend on their car for work increasingly worse off.

The move restores the mileage rate to its 1998 level.

Before deregulation, those mileage rates rose in step with inflation.

With so many hours, the mileage rate works out to the equivalent of $11.60 an hour.

By contrast, the standard mileage rate of 31 cents a mile would let her deduct only $1,860.

But the standard mileage rate would still allow for just $1,860.

Small businesses can use the standard mileage rate for up to four owned or leased vehicles.