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I think you will find that it is only the *tax* that you get back - not the whole amount. You still have to pay 78% (or 60% if you are higher rate) of the the sub. Best wishes Alan Pritchard MPhil FCLIP MBCS ALCHEMY: a bibliography of English-language writings 2nd (Internet) edition at http://www.cix.co.uk/~apritchard > Personaly I don't think £2.88 per week is a lot of money, especially > when > you consider that we can claim the full £150 cost back from the tax man. > This means, in effect, that it does not need to cost individual members > any > money at all, just a little time in applying for the membership fee as > tax > relief against earnings. > > Bert Washington > Information Services Manager > Sports Marketing Surveys Ltd. > >