before reaching the airport.

Visitors can now pay the $15 while checking in or checking out of their hotels.

Under the scheme, guests buy special departure tax coupons.

The move was announced in the House of Assembly last week by Finance Minister the Hon. David Saul.

He said it would sweep away the "nuisance'' of visitors being asked to fork out while checking-in at the Civil Air Terminal.

Dr. Saul strongly defended the tax, which provides a useful boost to Government coffers.

He described it as "fair and sensible'', while accepting it was an irritation to visitors.

Dr. Saul said payment could now be made through a voucher system.

Premier the Hon. Sir John Swan yesterday said vouchers had been distributed to hotels.

"Travellers can now pay the tax when they pay their bill,'' he explained.

Sir John said a similar system had already been set up with travel agents, allowing visitors to pay the tax with their ticket.

"It's really for the convenience for the customer,'' he added.

Sir John defended departure taxes, pointing out they were commonplace in many other countries.

Opposition leader Mr. Frederick Wade, in his reply to the Throne Speech, said the PLP backed reducing passenger departure taxes on a seasonal basis.

Last night Mr. David Dodwell, president of the Bermuda Hotel Association, supported the voucher system.

And he suggested some hotels could let waive the vouchers as a special tourism promotion.

"I support the scheme since it takes away the negative aspect of the departure tax,'' said Mr. Dodwell.

"Personally I can't see why we can't have an arrivals tax instead of a departure tax.'' Mr. Dodwell added he did not know how popular the new system was proving with visitors.