Government was last night blasted for hypocrisy for insisting MPs are not Government employees for payroll tax -- but introducing another bill to make them Government workers so they can claim health insurance.

And Shadow Finance Minister Grant Gibbons accused Government of trying to quash an Opposition amendment to ensure MPs continue to pay the same taxes as everyone else.

Dr. Gibbons said: "You can't have it both ways -- you can't be an employee of Government to participate in Government's health care scheme but not be an employee of Government when it comes to pay payroll tax.

"It's self-serving -- it's like the Goverment is trying to have its cake and eat it too. There's a certain amount of double-speak going on here.'' The bill to include MPs and Senators in the health insurance scheme says: "This Act applies to members of the Senate and the House of Assembly as if such members were government employees and the Government were their employer.'' Dr. Gibbons laid down an Opposition bill to amend the rules on payroll tax after a loophole was discovered by ex-Accountant General Heather Matthews which exempted MPs and Senators from payroll tax because they do not count as Government employees.

But he said last night that Government -- in what he claimed to be an attempt to derail the United Bermuda Party amendment to avoid embarrassment -- had asked Mr. Lowe to rule the bill out of order.

Dr. Gibbons said he was not aware of Government's arguments against the validity of his bill -- but said he suspected it may be to do with restrictions on Opposition tabling bills to do with money matters.

But he added: "We are convinced there are very good reasons for putting this down.

"It's not the technical issue so much -- it's the principle of things. MPs should continue to pay payroll tax as they have done since 1995 when payroll tax went in.

"We felt we had valid legal reasons for putting this legislation down and we're hoping the Speaker will give us the opportunity to discuss this.'' Dr. Gibbons said: "Government can always out-vote us -- they have the numbers. But that's why it's pretty clear to us that they're trying to remove it for technical reasons.'' Finance Minister Eugene Cox could not be contacted for comment last night.

It was announced last month that MPs were not included in the 1995 Act which created payroll tax by rolling the hospital levy and employment tax into a single payment.

Ms Matthews sought a legal opinion from Attorney General Dame Lois Browne Evans, who agreed MPs had been charged payroll tax illegally.

The Opposition argued then that there had been no intention to exempt MPs from the tax -- roughly $120 a month for the average MP or Senator -- and tabled an amendment to ensure they were included.

Dr. Gibbons said: "What's interesting here is the fact that when there is a change, there is notice of it or an announcement.

"But this just all of a sudden appeared and there was nothing -- it was certainly our sense that it seemed to be all about the money and they're trying to derail our bill.'' And he pointed out that Mr. Lowe may seek legal advice from Dame Lois -- when it was her Chambers which backed Ms Matthews reading of the original payroll tax law.

Dr. Gibbons said: "There certainly seems to be a bit of a conflict of interest there.'' The House will today continue the marathon Throne Speech with the Opposition continuing to expand on its official reply to Government's blueprint for the current Parliamentary year.

Government Whip Ottiwell Simmons said that the debate could take up the entire day's business -- but added it was hoped three other items could be dealt with.

These include a bid purchase of land at the junction of Hamilton's Church and Court Streets -- the area earmarked for a new city Police station and Magistrates' Court building.

Also on the agenda is a proposal to buy a 23.5 percent share in land on Smith's Island, St. George's and another proposal to sell a strip of Government land in Warwick.