with massive tax hikes -- reneging on a PLP election pledge, it has been claimed.

Many of the Island's accomodations are set to see land tax increases of between 30 and 60 percent -- with at least one small hotel being whacked with a huge 116 percent rise.

Shadow Tourism Minister David Dodwell hit out at the Government as MPs agreed the Land Tax Amendment Act 1999 on Friday night.

He said, despite PLP pre-election promises to provide tax incentives for the hospitality industry, many are seeing their levies rising.

"Tax is fair,'' he said. "But not when you said you would give incentives... That community really has been sent a message.'' And he said the increases could ultimately affect vacation prices, at a time when the Tourism Department is pushing US promotions to boost dropping air arrivals.

Mr. Dodwell said under the new annual rental values and subsequently increased taxation rates, small properties would see an average increase of 45 percent.

One, Astwood Cove, is to be hit with a 116 percent rise -- and as commercial properties, they cannot apply for relief on the bill, he said.

The Southampton Princess would see a 30 percent rise -- an extra $90,000 -- and the Sonesta would have to find an additional $50,000, he said.

"Elbow Beach have been rewarded for their investment with a 57 percent increase,'' he said. "That's another $65,000.'' Land tax debate: Page 5 TOURISM TOU