The Government has been accused of dragging its heels on amendments to make tax relief more accessible for drivers with a disability.
Fianna Fáil TD for Limerick Niall Collins raised the issue in the Dáil this week after the Ombudsman also raised concerns.
Mr Collins said he has been contacted by several angry, frustrated people who feel they are being penalised for their disability.
He said: "This scheme allows people to buy cars at a discount where the VAT and VRT are waived, and this money allows people with disabilities to modify the car so that they can drive and have some decent quality of life...
"Unfortunately the Government is locking a lot of people out of this scheme because of the criteria that they're adhering to."