I'll hold my hands up, I sometimes tailgate. Not 1-inch-off-your-bumper tailgating, but still a bit too close. Mostly just do it either when someone is doing something stupid like 40 in a safe 60, or when people aren't using the lanes properly on the motorway. If you're not overtaking, you shouldn't be in the middle lane, and definitely not in the fast lane. The amount of times I've been stuck behind some prat who sits in the fast lane at 70 on a motorway is ridiculous.
But when I get tailgate, usually just ignore it. Tapping the brakes seems like a good idea to **** the person up, but if it ends in a bump, you'll be the one in the **** for doing it. Usually I wait for a roundabout, junction, or national speed limit zone and gun it. When my mate does it in his diesel Pug the ****ers get enveloped in black smoke! Derv Life <3