Car allowance and mileage rates

swallowbarn

I drive my own car for work and cover more than 10,000 miles per year.
As of June 2011 the Advisory Fuel Rate for a 2000cc car has been increased to £0.26 which is higher than the mileage allowance relief of £0.25.
The way I read the Inland Revenue page, I will be liable for tax and NI on (at the moment, but likely to increase as petrol gets more expensive) 1ppm. Has anyone else thought this way and is there any guidance from the IR?

John