Shadow Finance Minister Eugene Cox and his Budget reply came under immediate fire from UBP backbencher Ann Cartwright DeCouto on Wednesday.

And she slammed the Progressive Labour Party's failure to give Finance Minister Grant Gibbons a copy of its Budget reply in advance of it being read to the House.

She said: "Normally, the courtesy is given to our Minister of Finance to share with the person replying a copy of that document.'' Ms Cartwright DeCouto added that she wondered if the "startling and apparent omission'' was not due to omissions in the Budget reply itself, which would have been "more readily apparent if reading along as the Honourable Member read it out than would otherwise have been the case.'' And she speculated the failure to hand a copy to the Government benches was more a fear of it "transparently revealing the weakness in that Opposition Member's reply'' than "an alarming lack of courtesy''.

Ms Cartwright DeCouto told the House that the purpose of a Budget was to carefully lay out exactly what Government proposed to spend, where it would be spent and how it would raise the cash.

She added that the reply to the Budget should set out "clearly and in understandable terms'' to voters which Government programmes they approved of, what taxes they did not endorse and how they would get rid of them and which taxes were "on their wish list as alternatives'' for issues Government had not addressed.

But Ms Cartwright DeCouto said: "I have looked very carefully through my notes and the first thing I looked for was to see if there were any Government programmes they would get rid off.

"They don't like the Tourism advertising programme -- they don't say they will axe it. I don't see where they say they would axe any of the things we actually do in education. I don't see where they would axe CedarBridge or educational reform. I don't see where in the area of sport they would axe any of these programmes.

"All I can say is, we seem to have had shady differences, murky differences, but they don't seem to say they would be cutting any programmes.'' And Ms Cartwright DeCouto said she could not see what the PLP would add and what they would take away.

"We have had sweet nothings whispered in our ear,'' the Pembroke West Central MP said.

"The lady was titillated and off she went with the Don Juan and left the home fires that had been stoked by the loyal husband.

"But after she had left it turned out that the guy who had whispered sweet nothings could not take care of the business.'' Mrs. Cartwright-DeCouto went on to ask Opposition benches to be more specific when presenting an alternative budget.

"What we have is a lot of high faluting phrases but I see no solutions,'' she said.

"I don't hear the Opposition say they will get rid of the housing allowance programme or the social assistance programme or the free bus passes for over-65s or land tax breaks.

"What we are talking about is budgeting and every voter and every family knows what a budget is. You sit down and look at what money you have coming in and what expenses you have coming out.

"That's what we are doing in the House of Assembly today -- we are looking at what the Government has got coming in and what it can spend it on.

"The Country should listen very carefully to what the so-called Government in waiting has got to say for a senior member of the Opposition has said `we're not going to tell you'.

"We don't hear a dickie bird and that is what is so worrying for the people of this country. The opposition is abdicating its responsibility to its supporters and voters. It won't come clean.

"I call for Mr. Cox robustly and honestly to stand up and put a dollar figure on the merchandise that the opposition is selling.'' But Shadow Tourism Minister David Allen defended the Reply, claiming it was "one of the best ever presented''.

And he likened the current Government's situation to the final days of the John Major administration.

"I heard this death rattle from the Tories in England as they were going down,'' he said. "They said `watch out, there's a bogey man out there if you put Tony Blair and the Labour Party in power.

"But that didn't work in England and it's not going to work in Bermuda.

"The PLP Budget will deal with the real issues. Why are people still marching on Parliament about lack of affordable housing? Clearly our senior citizens are struggling. We all know there's a terrible shortage of homes.

Bermudians `worse off' "But we know money is being squandered on Government hospitality and the travel budget. We have a whopping 20 percent increase in the travel budget for the Cabinet.'' Mr. Allen also blasted the Government's track record on tourism and education.

"Yes, people do sit around the table to see what they can afford and what they see is they don't have enough money to go around because of UBP policies,'' he said.

"And if you asked the average family in Bermuda if they were better off than five years or ten years ago most people would clearly say no.'' Tourism Minister David Dodwell said he was not sure whether to be happy or sad at David Allen's hour long speech.

"I suppose at the end of the day I should be sad,'' he said.

"What we have just heard for the last 55 minutes is politics and rhetoric.

There hasn't been a single fact on the budget or a single word on economics.

"If you want to do a job you have to go out after it and tell people not only what you are going to do but also how you are going to pay for it. You have only done one half and that was the easy half.'' Mr. Dodwell admitted there were some "gaps'' to close in the Tourism industry and pledged that the policy on airlines will change.

"We need more service,'' he said. "There's no doubt about that.'' And he promised that he would focus on marketing during the upcoming Tourism budget debate.

After chastising the Opposition for their lack of "constructive criticism'' in their budget reply, Mr. Dodwell implored them to take the "high road''.

During his inaugural speech to the House, the PLP's newest MP Derrick Burgess pointed out that the Tourism Minister had yet to mention what role "the workers'' would play in Tourism's Five Year Plan which was published earlier this week in The Royal Gazette .

Mr. Burgess also suggested Government give the proceeds from the sale of the furnishing from the Club Med Hotel in St. George's to the former hotel workers who had received no severance pay.

And he reminded Government that his constituents in Hamilton East expected them to follow through on the playground that was promised to residents in the days proceeding Tuesday's by-election.

Government Whip Rick Spurling said the PLP budget response was full of a lot of accusations that were "inaccurate or incomplete''.

And he said that it was full of "feel good stuff'' to make the public feel good about the PLP.

Mr. Spurling pointed out that the Government had always delivered a balanced budget and that the Government debt never exceeded ten percent of Gross Domestic Product.

He argued that on an international scale, Bermuda had been "well managed'' by the Government, although he did admitted that it was not a "utopia''.

"There is always work to do,'' he added.

Mr. Spurling questioned how the PLP would pay for their plans and asked what taxes they intended to impose.

He added that the Government had launched a tax review which should be completed by April.

Reginald Burrows (PLP) questioned that Government about the renovations at the airport and suggested they consider a "purpose-built'' terminal before spending any more money on the renovations.

"I'm proud of the way it looks but it is still a long way from being a purpose built building,'' he said.

And he conceded that the Government was a "very good money manager'' but said its social conscience "leaves a lot to be desired''.

Works Minister C.V. (Jim) Woolridge dismissed opposition claims that the country was struggling economically.

And he said it was a mis-statement for the PLP to argue that Government was ignoring the plight of average Bermudians.

"We have been helping the average person for the last 30 years,'' he said.

"When I came into these chambers in 1968 very few of the top jobs in this country were held by Bermudians.

"Now if you look at the Civil Service they are all Bermudian and they are average Bermudians. Some have gone away and have now come back and are doing an outstanding job for the most beautiful country in the world.'' The Smith's South MP went on to list Government successes in programmes such as education and health.

"Most of the teachers have been educated with Government funds and have now come back to take their place,'' he said.

"We have one of the highest standards of living in the world and nobody can deny that we haven't had upward mobility in this country.

"The people of this country will not be fooled by rhetoric or innuendo. We have more and more people coming here. Would they be coming here if the climate was not conducive? I think we should measure our words when we make these political speeches so we do not drive away all those people who are coming here.

"The Shadow Tourism Minister asked where we were putting all the money. Well if he doesn't know where we're putting the money then we have a problem. We have projects like new schools and new houses. We are promoting the future of our Island through tourism and international business so that we can have jobs. The Finance Minister has $7 million for the base lands this year so we can build it up.

"At the same time we have been very careful not to exceed borrowing.'' But Shadow Home Affairs Minister Alex Scott insisted that Government was letting some sections of the population slip through the safety net.

And he said the best interests of Bermudians were not being safeguarded as the Government sought to attract overseas clients.

"There are still some people who have no job, no home and no future and that's what the PLP's Budget reply was speaking to.

"We are fostering a developed economy that can no longer support the full employment of Bermudians while non-Bermudians are continuing to show growth.

"There is a lot of money out there but it's not going to Mr. and Mrs.

Bermuda.'' The accusation rattled Premier Pamela Gordon who, in an energetic speech, defended the Government's record.

"We have heard criticism from the Opposition that this Government doesn't spread economic well being because the partnership does not spread out to the average Bermudian.

"But it's very clear that at least one half of the budget has been allocated to the people of this country.

"This Government recognises that it is the Government of all the people -- rich, poor, middle-class, black, white and anything in between. We don't play emotive and get segments of the community to react.

"I know about emotion, I can work it and I know how to play the game. There are some who can play the race card but the fact is this Government is for all the people. Even the people who didn't vote for us are still supported and looked after by this Government.'' The Premier also defended Tuesday night's by-election results in which both seats were held by the sitting party.

"I really can't understand what all the excitement is about,'' she said.

"I am going to give credit where credit is due but the reality is that the seat was already held by the Opposition. Were they afraid that they were going to lose it? I found it somewhat shocking. When you have one and continue to have one, one is still one.'' Ms Gordon told the Opposition that Bermudians needed to know how the PLP were going to achieve their objectives.

With regard to tourism, the Premier said there were several reasons why the industry was in trouble. She said a lack of productivity and flexibility contributed to the problem as well as Bermuda failing to change with the times.

And she argued that when the Government tried to address the issue, years ago, they were accused of "not looking after the worker''.

Gordon calls for more flexibility from labour Ms Gordon said Bermuda did not want to be "inflexible with our labour'' at a time when the Island needed flexibility to stay competitive.

"We are not trying to cry down the worker,'' she added. "But the reality is that we have procedures in place that make it difficult to be successful in tourism.'' Ms Gordon questioned the Opposition exactly how they were going to improve the tourism industry and how they were going to fund their initiatives.

And she admitted the UBP had its "faults'' and was not perfect, "but we have worked for the best interest of the people of this country''.

Shadow Minister of Community Affairs Paula Cox argued the Budget should not be viewed as just numbers and charts.

"It must be looked at in relation to people and issues,'' she said.

She said the Budget reply was about "meeting the needs and the unmet needs''.

The PLP was trying to level the playing field and better serve the community.

And with regard to international business, Ms Cox warned Bermuda had to be wary of the "new kids on the block''.

"No one is saying that Bermuda has not done well in international business,'' she said. "But some of the new kids on the block are closing the gap. That gap is narrowing.'' Erwin Adderley (UBP) urged the public to compare the UBP and PLP Budget statements to see who is best suited to take Bermuda into the future.

Ottiwell Simmons (PLP) congratulated the Shadow Finance Minister on the reply and producing it "in the short time that it was done''.

He said that the PLP Budget reply was "well focused'' and went to the heart of what concerned all Bermudians.

But when pressed for more details on the PLP's plans to revive the Tourism industry he replied: "We'll keep a few cards close to our chest.'' Hamilton West MP Maxwell Burgess (UBP) also rounded on the opposition, accusing them of presenting a budget that was "all dazzle''.

And he said it was criminal to force tensions between the two pillars of the economy, international business and tourism, by pitting one against the other.

"It is tempting to be political, but it is criminal to be pitting one pillar of our economy against the other,'' he said.

"It has been the vigilance and growth of the international sector that has lessened the burden of decline on tourism. Whenever you deal with economic matters and begin to level down you do it at the expense of people.

"You continue to have Bermudians believe that international business isn't all it should be. Maybe we should not have them here. Maybe they are creating a problem here. But you should be careful what you preach. What we see here is politics and poli-tricks.

"But I am grateful for the role international business plays and for the jobs they supply and when we can perhaps get a global approach into our other industries we may well find that we have two thriving industries.'' Mr. Burgess went on to defend the Government's record on pensions, education and international affairs. And he said that if Bermuda lost its political stability, international businesses would stop investing in the Island's economy.

Ewart Brown (PLP) replied that Mr. Burgess was adopting scaremongering tactics.

"That didn't work in Hamilton East and it will not work in the General Election,'' he said.

"I would expect the Government, as a responsible Government, to claim that it has the better idea. But if it has the better idea why haven't you shared it with the Bermudian people because we can point to a great deal of social and economic instability that has occurred on the watch of the UBP over the last 30 years.

"Their predicament is that their term of office is nearing its end and what I would really like to see is for intelligence to show through before it's over.

Even in the throes of the last days of power this Government refuses to see what's right in front of them.

"They are continuing to insist that what they have done in the past is good and better and what they are really saying is that they are just going to throw more money at it. There are no new ideas. Everything's fine and the reason this Government can say that is because we have the monied people in this country who are happy for the most part and if we can pacify most of the other people the train will keep going in the wrong direction.'' In his maiden speech to the House, UBP backbencher Gary Pitman called his party's Budget a "first class affair'' but said he could not extend the same compliment to the Opposition's Budget reply.

Mr. Pitman produced previous PLP Budget replies, drew comparisons to this year's document and deemed them all to be similar.

"It's the same old same old,'' he said.

And Kim Young (UBP) suggested that the PLP "talk up'' Tourism, instead of constantly "talking it down''.

Meanwhile, Opposition leader Jennifer Smith made a case for a "socially responsible fiscal policy'' during her address.

She produced a letter from Labour, Home Affairs and Public Safety Minister Quinton Edness to Environment and Planning Minister Irving Pearman regarding the taxation of churches that allow their halls to be used for day care.

Ms Smith said providing affordable private day care service was a "charitable service'' and chu ches that provided that service should receive some assistance.

But she pointed out that those churches that allowed the Government to set up a day care on their property were not subjected to a tax.

Mr. Edness later explained that the tax was part of the Land Valuation department's annual assessment of properties and that according to legislation they had no choice but to tax them.

But he pointed out that if Churches were running the day cares themselves, they could claim that charity status and receive an exemption.

Those churches that rent out their halls to the private sector, which in turn offer private nursery schools, cannot apply for an exemption.

Responding to PLP criticisms of his budget, Finance Minister Grant Gibbons said: "The Government doesn't want the UK Government to help us with financial services and it's quite interesting because when you look at some of the things written by parts of the UK Government, and I quote `Bermuda has a very strictly regulated off shore financial industry', what they are saying is that Bermuda has done such a good job there are lessons which they could extend to other territories.

"We raise $150 million from Customs and to say we should reduce it further without saying where they are going to find a replacement is something the people of Bermuda need to know. You don't mess around with $150 million without saying how you are going to replace it.

"On pensions it's been pointed out that we have a healthy situation with contributory pensions and it's irresponsible for the Opposition to say that there is uncertainty surrounding the Government's ability to meet them.

"There is a seven year buffer and if contributions were to stop tomorrow we would have a seven-year period -- half a billion dollars -- in that fund.

"The Bermudian people should not be worried about our ability to pay.

"There was also an implication that somehow small businesses are disappearing left, right and centre. In any market economy, things come and go and while we should be concerned about that, the figures do not suggest that they are going out of business wholesale.

"In the last five years there has been an increase of 1,796 businesses and I think it's fair to say that no-one should be concerned that we are losing more small businesses than we are gaining.

"The Bermudian people have a right to know and we have set out very clearly how money will be raised, how it will be spent, what adjustments there are and what our priorities are.

"We have heard from the Opposition that they are the party of the new age, the new deal and the real deal. I would suggest that people are getting a raw deal until the Opposition is prepared to set out its full fiscal plan.'' Paula Cox Graphic file name: PAULA