yesterday.

Tourism Minister David Allen went on the attack after Opposition MPs questioned taxation policy on the new fly-cruise drive being pushed by Government.

Shadow Finance Minister Grant Gibbons said taxes were "rolled into'' the total purchase of a cruise ticket -- which could mean tourists being hit twice if they fly home.

But Mr. Allen said more than 780 tourists last year mixed a cruise and flight and were taxed twice.

He added: "The previous Government never made it clear that they had a right to a refund.'' But Opposition MP John Barritt said -- if the fly-cruise drive was successful -- it could mean as many as 30,000 people being left in the same boat.

He added: "While you're entitled to a refund, there ought to be provision in there as to what the refund will be.'' The news came as the House of Assembly debated a bid to introduce a new-style departure tax for tourists.

It will replace the cabin tax imposed last year under the previous UBP Government.

The third reading of the Act will be held over to next week because the House of Assembly rose just after lunchtime.

Mr. Barritt told the House of Assembly that the new tax structure could be a threat to the Island's already struggling tourism industry.

And he added that anyone who had tried to claim tax back from purchases in Canada knew how frustrating the form-filling could be.

Mr. Barritt said: "Most people just give up -- maybe that's what they intend.'' People leaving by air will be charged $20, while those departing on cruise ships will be charged $60 -- but only between April and October. Those on private pleasure craft will have to pay $15.

Dr. Gibbons also took a swipe at controversial tourism adverts slamming Scotland and Venice in comparision to the Island.

He said: "Based on the fact that Venice is smelly and perhaps there's too much rain in Scotland, you can just see the adverts for the Bahamas -- `don't cruise and fly to Bermuda, you're going to get ripped off.' "We'll see if the Minister of Tourism finds that amusing.'' And he asked Government to pull the bill so they can have another look at it.

But Ottiwell Simmons (PLP) hit back: "It's false and offensive to suggest the PLP is gouging tourists.'' Earlier, Finance Minister Eugene Cox told MPs that the the amendment to the tax structure would make collection simpler and the new Miscellaneous Taxes Amendment Act combined several earlier pieces of legislation into one.

He said later: "It will probably make it easier to collect the money which is due.'' Mr. Cox added that the Tax Commissioner would also take on direct responsibility for the new tax -- which meant a direct link between the person collecting the tax and those paying it in case of problems or queries.

And he said: "By having all this in one bill it makes it much more user-friendly and I think people will find it easier to understand.'' Tourism Minister David Allen Graphic file name: DALLEN UBP MP John Barritt Graphic file name: BARI Finance Minister Eugene Cox Graphic file name: COXE TAXES TAX