(HOUR(gmt)-HOUR(ldt))
+ (24 * (ABS((YEAR(gmt)*10000+MONTH(gmt)*100+DAY(gmt))
   -(YEAR(ldt)*10000+MONTH(ldt)*100+DAY(ldt)))
/ ((YEAR(gmt)*10000+MONTH(gmt)*100+DAY(gmt))
   -(YEAR(ldt)*10000+MONTH(ldt)*100+DAY(ldt)))
))
+ (MINUTE(gmt)-MINUTE(ldt))/60

To use it, 3 columns are required:

The result should be a number, which represents the difference in hours between the users local time and UTC.

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