on Friday with full support from the Opposition.

Finance Minister the Hon. David Saul introduced Budget bills to expand the cruise ship season, ease tax loads on small businesses and extend tax relief to hotels wanting to refurbish their properties.

Dr. Saul said the Passenger Tax (Amendment) Act would be an inducement to cruise companies to visit during the off-season. PLP speakers said the tax was a copy from their own party platform.

MPs from all sides agreed with the Miscellaneous Taxes (Rates) Amendment Act which doubles the amount of money small businesses can deduct from employment taxes.

The Bill also increases the ceiling under which businesses can claim exemption from employment taxes.

Dr. Saul said the "incentives'' would ease pressures on small businesses and help them to hire more.

Shadow Finance Minister Mr. Eugene Cox said his party supported the measure but added if Government was really serious about helping small business it would have gone further.

MPs also supported the Hotels Refurbishment Act which extends tax relief for goods hotels buy to improve their properties.

Since the Bill's introduction in 1991, hoteliers have made 401 claims for deductions on $9.3 million in purchases. Deductions allowed total $1.6 million.