The PLP last night accused the Opposition of smear tactics and "fear-mongering" through television adverts which reported "misleading" statistics.

According to the PLP blog: "On Thursday, Michael Dunkley (Opposition Leader) issued a challenge that we're glad to accept.

"Speaking to the Premier, he said 'I challenge him to find one reference in anything the United Bermuda Party has said or produced that resembles a smear'.

"We can find several references, Mr. Dunkley. Let's start with your new TV adverts where you lie to Bermudians. In your taxes ad, on screen, you show the following text 'Since 1998, the annual payroll tax skyrocketed nearly 80 percent'.

"Your Party chairman clarified, saying that it is tax 'revenue' that skyrocketed. That's incredibly misleading. You're trying to fool Bermudians into thinking that we raised the tax rate by 80 percent.

"We did not. Instead, tax revenues increased because our economy grew - not because we raised taxes. Your ad lied. And, lies are smears.

"In your fear-mongering crime ad, one of your UBP candidates claimed that violent crime reached a 'record level' in 2006. That's a lie.

"In 1996, under the UBP government, violent crime was significantly higher than it was in 2006, according to their cited source, the Bermuda Police Service Crime Statistics. Your ad lied, Mr. Dunkley. And, lies are smears.

"Mr. Dunkley, these are just a few of the smears perpetrated by you and your allies - since the election was called. The truth is, you and your allies on TV and Internet are kings of smear and it's time for you to stop misleading Bermudians and own up to your nastiness."

The Bermuda Police Service website reports the total Crimes of Violence as: 350 in 1996; 309 in 1997; 296 in 1998; and 336 in 1999. In 2006, the total Crimes of Violence was 305.

Last night a UBP spokesman said: "The people of Bermuda would be better served by the PLP if they spent less time quibbling over semantics and more time coming up with a real anti-Crime Plan or a strategy to provide tax relief for working families.

"In their first criticism, the PLP are avoiding the fact that payroll tax revenues rose 80 percent between 1998 and 2006, meaning Bermudians paid more taxes than necessary under the PLP Government. Our tax cut aims to help correct that for people earning $42,000 or less.

"In the second criticism, it is a fact that the last quarter of 2006 was the most violent since records began."

PLP Chairman David Burt last night responded, saying: "Once again the UBP is guilty of deception. The incontrovertible fact is that violent crime was highest in 1996.

"We trust that the people of Bermuda will see past the deception and fear-mongering of the UBP; and just as the UBP boycotted CITV, the people will on December 18 choose to boycott the UBP."

Government Senator Wayne Caines added: "Dealing in deception and denial of the truth are fundamentals of every UBP election campaign.

"Payroll tax revenues have increased because Bermuda's economy has expanded. We are proud that under a PLP Government our policies have seen that Bermudians have better jobs and the PLP will continue to ensure this progress.

"We are happy that the UBP endorses our management of the economy which has led to this increase in revenues. The UBP's misguided tax plan is riddled with holes and voters on the doorstep are weary of their attempt to introduce income tax via the back door."