There are special deductions, exclusions and credits for everything from health insurance, retirement savings and hiring the disadvantaged to Nascar racetracks, windmills and oil drilling.

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It highlighted the growth in the number of surplus places in schools, overspending on the special needs budget and the rising numbers of exclusions in the island's secondary schools.

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And he says unofficial or informal exclusions should stop, as such exclusions can be particularly harmful to children with special needs.

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The special provisions under which this subsidy apparatus functions take a variety of forms, covering exclusions from income, exemptions, deductions, credits against tax, preferential rates of tax, and deferrals of tax.

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