The assembly of a new database relating car costs and allowances and to identify the nature and extent of these allowances. Detailed data on car make / model / fuel type and consumption / data of purchase / new / second hand / price / ownership / vehicle type / taxation class. Travelling distances for commuting / business / holiday / private purposes. Employer allowances for car use purchase / insurance / road tax / fuel costs / maintenance and repair. Characteristics of main user / characteristics of household / cost estimation from ANWB tables and banks. Background variables: basic characteristics/ residence/ household characteristics/ place of work/ occupation/employment/ income/capital assets/ social class/ consumption of durables