percent increases in land tax onto their tenants.

And Dr. Saul promised in the House of Assembly that his officers will investigate any claims of unfair rents as a result of the increase.

In the Budget the Finance Ministry is estimating raising an extra $750,000 in land tax.

But Shadow Finance Minister Mr. Eugene Cox worried the tax would hit tenants.

Mr. Cox said: "I wonder if this will put the burden on the renter. Are they going to pay that annual land tax because a prudent landlord decides to pass it on? This will impact on the people who can least afford to pay.'' But Dr. Saul replied: "This $750,000 increase in revenue from land tax is not peanuts, it is a considerable amount of money.

"The increase in land tax is five percent. At the lower levels this will amount to $4.93 a year. It adds up to 48 cents per month.

"Obviously this means there is no defence whatsoever for the landlord to put up the land tax of the renter by five percent. If anyone's constituents complain that their rents have been raised by five percent tell me and we will investigate. There is no justification.'' Later the Land Valuation and Tax Amendment Act, which offers a discount for people paying their land tax promptly and penalty for late payment, was passed.