The Treasury is still resisting demands to publish an independent analysis of the cost of introducing identity cards, it has emerged.

The move comes despite a ruling from the information commissioner Richard Thomas that the so-called 'gateway review' into the £5.4bn scheme should be released.

However a report in Computer Weekly magazine on Tuesday found the Treasury's Office of Government Commerce has asked for that decision to be put to an appeal tribunal, which could cost taxpayers £100,000.

Conservative MP Richard Bacon, a member of the Commons public accounts committee, told the magazine: "It is extraordinary that the government would go to such lengths to prevent the publication of gateway reviews.

"The OGC's position on this is intellectually bankrupt. Doesn't it understand that secrecy protects bad projects and bad decisions?

"Strong well-led and clearly justified projects based on secure foundations are more than capable of withstanding scrutiny and openness and will be the better for it.

"This is all about protecting civil servants' backsides. Using expensive lawyers funded by taxpayers to do it is nothing short of disgraceful."