pre-schools from hefty taxes.

New Environment Minister Harry Soares saw the Land Valuation and Tax Amendment Act pass through the House without objections from the opposition benches.

The Wills Amendment Act, stopping access to estates for divorcees, also cleared its third reading and passed.

And the Water Resources Amendment Act also cleared its final hurdle in the House of Assembly.

Mr. Soares said he hoped the new land tax laws would mean cheaper nursery school education.

He added: "This is sending a message to families in Bermuda who have young children, saying that we care and we want to assist them in the costs involved in having adequate care in nursery schools and pre-schools.'' PLP backbencher Ottiwell Simmons praised the Minister for introducing a bill "that is clearly in the interests of our people''.

"Many compliments to him,'' said Mr. Simmons. "There may not be too many after this, I don't know.'' He said firms which had ten or more staff with young children should be forced to provide childcare facilities.

And UBP backbencher Quinton Edness said he was sure Mr. Soares would consider the idea, adding that the new law should lighten the economic burden for nursery schools.

"This is the kind of thing that this Government has always done and wanted to do,'' he said.

"This will in fact have the effect of lowering rates for our children. There will be more similar legislation coming. There will be more benefits.'' Ann Cartwright DeCouto rose from the UBP's backbenches to say that annual nursery school fees were nearly as expensive as private school places.