A public consultation process to examine measures that would limit access to tax relief schemes by high earners is to be launched shortly, the Minister for Finance, Mr Cowen, said yesterday.

He said he would welcome the views of public representatives and the social partners on the issue.

The Department has advertised for external consultants to review certain tax incentive schemes as part of Mr Cowen's review of such schemes prior to the next budget.

Consultants have been invited to tender for reviews of area-based renewal schemes (such as the urban and rural renewal schemes) and property-based schemes (such as the hotel, hospital, and multi-storey car-park schemes).

As part of their studies, the consultants will be asked to examine the impact on the effectiveness of the schemes if additional restrictions "had applied that limited the extent to which high income individuals could use these reliefs to reduce their tax liability".

Some of the property-based schemes are due to come to an end on July 31st, 2006, but the applications for tenders do not exclude the consultants from coming to a view that particular schemes should be extended or renewed.

In the case of both types of scheme, the consultants have been asked to produce estimates of the costs to the Exchequer. Data is not available from the Revenue Commissioners. In the case of area-based schemes, the consultants are informed they should collect data from local authorities and the Department of the Environment, Heritage and Local Government.

In relation to the property-based schemes, the invitations to tender simply state that no data is available on cost from the Revenue Commissioners. "Information will have to be obtained from other sources."

The studies are likely to be due for completion by the summer. A Revenue spokesman said data will be available by the end of 2005 regarding the tax relief schemes.

Returns due by the end of October 2005, in relation to the tax year 2004, will contain data on the schemes and this data will be extracted by the end of 2005 and be available for the review process, he said.

The data available will include data on schemes not due to be examined by consultants, such as the artists and stallion fees exemption schemes.