The per mile road allowances for teachers in Scotland for the period 1997 to 2001 are set out below.With effect from 1 April 1997, mileage allowances were as follows (as set out in Scottish Joint Negotiating Committee circular SE/147):Essential Users Annual Lump Sum £783 Per mile – first 8,500 miles 34.2p Per mile – over 8,500 miles 12.7p Casual Users Per mile first 1,000 miles 51.9p Per mile – next 7,500 miles 42.3p Per mile – over 8,500 miles 12.7p Motor Cycle Allowances Vehicle Capacity Not Exceeding 150 cc Vehicle Capacity Exceeding 150 cc First 1,500 miles 15.7p 16.1p Next 4,000 miles 10.7p 11.0p Next 5,500 miles 8.1p 8.3p Over 11,000 miles 3.2p 3.3p These rates were in effect until 1 April 1999, when mileage allowances were amended as follows (as set out in Scottish Joint Negotiating Committee circular SE/160): Essential Users Annual Lump Sum £822 Per mile – first 8,500 miles 35.1p Per mile – over 8,500 miles 12.6p Casual Users Per mile first 1000...