If you are handy with a soldering iron then there are several for which the hardware can be made cheaply. Trackmate has a DOS version for $39-$49 that is accurate. Gregory Braun has one called Laptimer 2000 that is for Windows but is not as accurate as Trackmate. Another Free and accurate one is SRM2 but it too is DOS.
I use Scalextric RMS pieces and Yascart or UR30. The RMS pieces will support 2-6 lanes. If you are using it for a rally loop, the trick I found in Yascart is to make the text for the second lane black, then you just don't see it. The RMS pieces are getting a little harder to find now, but the software is free which eases the pain.
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