An all-out attack on Government's record on Tourism is set to launch today's Opposition assault on last week's Budget.

And a swing at increases in Payroll Tax and Land Tax is also certain to figure as Shadow Grant Gibbons starts the full debate on the annual financial blueprint for Bermuda.

Finance Minister Eugene Cox -- Dr. Gibbons' Progressive Labour Party successor -- is also set to come under fire over his stewardship of the public purse.

And Government's record on law and order, as well as health and social services, is likely to come under the microscope.

Dr. Gibbons said last night: "It's fair to say we have certainly crunched the numbers, we've done our homework and I suspect the Government will not be terribly pleased with what our analysis of the Budget demonstrates.'' In his first statement, just after the Budget was released, Dr. Gibbons said that visitor air arrivals had slumped four percent in 1999 -- despite massive spending on promotions.

And he accused Government of lacking a coherent strategy, despite an extra $2.43 million injection to the Tourism Ministry.

And he singled out a 50 percent increase in Government building to more than $90 million and borrowing up to $28 million as danger signals.

Dr. Gibbons said that both Payroll Tax and Land Tax appeared to be "giving with one hand and taking it away with another.'' And he added a huge $65 million increase in the official debt ceiling to a record $250 million should also set alarm bells ringing.

But Dr. Gibbons was playing his cards close to his chest in advance of the official reply.

The Budget debate schedule, however, gives several clues as to where the United Bermuda Party Opposition thinks Government's weak spots are.

And the debate on the Tourism Ministry -- first up next Monday morning -- is scheduled to last for a whopping total of five hours.

Both Health and Social Services -- to be debated next Wednesday -- is also down for five hours.

Labour and Home Affairs will take up the same amount of time, with Education, to be debated next Friday, having four-and-a-half hours allotted to it.

Finance -- where ten separate areas will be debated -- has been given four hours of House of Assembly time.

Dr. Gibbons said: "We will be giving a fairly comprehensive analysis in our formal response and certainly the Shadow Ministers responses will be tackling the broader issues related to their areas of responsibility.''