Other tax resisters change their lifestyles so that they owe less tax. For instance; to avoid consumption taxes on alcohol, a resister might home-brew beer; to avoid excise taxes on gasoline, a resister might take up cycling; to avoid income tax, a resister may reduce their income below the tax threshold by embracing simple living or a freegan lifestyle.[11] For example, UK citizens pay no income tax if their income is below the personal allowance.