pensioners a bigger break on their tax bills.

The tax demand came after one pensioner warned that land tax officials had failed to realise the impact of the increases on the elderly.

Senior citizen Peter Willcocks said his land tax had increased by more than 12,000 percent after Government increased the senior citizens' exemption from $20,000 to $30,000.

In a letter to The Royal Gazette , Mr. Willcocks complained that his land tax bill will increase from $10 to $1,144 "in one fell swoop''. His McGall's Hill home in Smith's Parish has an annual rental value of $43,000, up from $20,100.

"My ARV has doubled but the relief has only gone up 50 percent,'' he said.

Mr. Willcocks pointed out: "This has the effect of not only increasing dramatically the amount payable, but means that the retiree pays all of his tax at the super 22 percent rate.'' And he has suggested increasing the tax exemption to $35,000 or $40,000 to compensate for the steep increases in ARVs.

"People in the Ministry of Finance may not have realised how hard people were going to be hit,'' he said.

"I was lucky to pay only $10 -- it was ridiculous.

"I'm quite happy to pay the money but the astronomical increase is what struck me.'' And Mr. Willcocks is not alone. Another retiree, whose ARV has doubled, will see her taxes jump from $1,357.60 to $2,323.20.

Finance Minister Eugene Cox refused to comment on the situation but said that concerned seniors should address their inquiries to the Land Valuation Office.