AMAPs cater for a wide range of car drivers and the rates are designed to take into account all relevant factors. They strike a balance between allowing the running costs of all carts, large and small and delivering the Government's environmental policy.The Government wants to ensure that the tax system properly reflects and supports business activity, in addition to promoting fairness and environmentally friendly business travel. We intend to consider the framework of taxation of cars used for business travel as a whole and confirmed at PBR that we will make announcements on future policy in this area, including AMAPs, in Budget 2008.As a matter of routine, HM Revenue and Customs has liaised with other relevant Government Departments. A range of stakeholder views has also been canvassed—including from industry and user group representatives—and the government made it clear at PBR that it will continue to consider further representations in the approach to the Budget.