In article , Derek
wrote:
Dave's tax status is exactly the same as mine so to get that £100
He has to do £500 of decorating work. £480 of which goes to the
government.

If this is so, he doesn't need an electrical certificate - he needs
a decent accountant. We'd all like to pay less, equally there are
lots of legal ways to cut your tax bills.

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Tony Bryer SDA UK 'Software to build on' http://www.sda.co.uk
Free SEDBUK boiler database browser http://www.sda.co.uk/qsedbuk.htm