I think you have a point with heating allowance, i am a member of a golf club, and on a Tuesday it old farts day, look around the club room and 40 of us all on heating allowance, however, i would be happy to forgo mine if i knew they were tightening up on the real scams, housing allowance being no1, and i can think of a lot more worth sorting out. But at the end of the day we cannot afford half of this, KT