The leader of the Opposition yesterday accused the PLP of gutter politics and betraying the people who voted them in to power, as he made his last speech of the election campaign.

UBP leader Michael Dunkley said Government's criticism of his party's plans to give tax relief to those earning less than $42,000, to give money "to those Bermudians who need it most", was "mind boggling".

He also accused Government of lack of transparency, saying no one has yet explained where the missing cash is in the BHC scandal. And he claimed the PLP had attempted to "smear" and "distort" UBP policies during the election campaign, despite the the Party offering voters a "platform of hope".

Mr. Dunkley also claimed the PLP's election promises would cost taxpayers an extra $160 million.

He said: "At the start of this election campaign 46 days ago, my colleagues and I pledged to keep to the high road. We signed a Code of Conduct because we thought it the best way to ensure the election was fought on our plans to help people.

"I am proud to say the United Bermuda Party's candidates have refused to get down in the gutter with the PLP. It has not been easy, because from Day One, Dr. Brown and the PLP have launched wave after wave of smears and distortions to distract voters from the United Bermuda Party's platform of hope.

"In that regard, my colleague Pat Gordon-Pamplin and I want to address a few issues on this last day of campaigning."

Mr. Dunkley said: "Dr. Brown has said our plan to cut taxes for the lowest-earning Bermudians is a bad idea. Our tax cut to those earning $42,000 or less is about real economic empowerment. The United Bermuda Party would put $38 a week, $76 a week for couples, into the pockets of Bermudians who need it most. That's $4,000 a year for couples struggling in this high-cost economy that can be spent for groceries, school books, clothes for their children.

"That the PLP – a party born out of the labour movement – could oppose giving money to those Bermudians who need it most, boggles the mind. The evidence of disconnect has been made apparent when examined against the numerous industrial actions and failure to negotiate labour agreements on a fair and timely basis.

"We want to ease the burdens on people, who clearly need relief from Bermuda's high cost of living. Dr. Brown doesn't seem to care about that.

"No issue shows the difference between the two parties more than this one."

The UBP leader then spoke on the Bermuda Housing Corporation. Mr. Dunkley said: "Dr. Brown said that the BHC scandal has been thoroughly investigated and the matter is now closed. We completely disagree. Here is what Dr. Brown would like Bermudian voters to forget.

"First, millions of BHC dollars that were supposed to be used to house our neediest families have gone missing and no one has explained where it went. Allegations have been made - and not answered – that that money has been used for private gain.

"Dr. Brown would have you believe the matter is closed and everyone has been cleared of wrongdoing. Why then, did he spend hundreds of thousands of taxpayer dollars in a court case to prevent the people knowing what is in these files? Does he have something to hide?

"Questions about the conduct of public officials at the highest level of the PLP Government mean that a major cloud still hangs over the head of Dr. Brown and some of his colleagues. While Dr. Brown would like to bury the BHC scandal, the United Bermuda Party would introduce legislation to open Government up to public scrutiny.

"We will put in place anti-corruption laws, Freedom of Information, Whistleblower legislation, and a Code of Conduct for all MPs and Senators. Unlike the PLP, the next United Bermuda Party Government will govern in the sunshine of public scrutiny."

Mr. Dunkley said: "When the United Bermuda Party was voted out of office in 1998 it was a painful experience. But it was also a humbling experience that allowed us to reconnect with the people of Bermuda.

"Our Agenda for Change is our response to the real issues facing Bermudians today. It offers real solutions to real problems. We will tackle the housing crisis by providing 500 homes for affordable rent. We will help to provide low-interest mortgages to allow lower-earning Bermudians the chance to finally realise the dream of owning a home. We will fix our education systems so another generation of Bermudians will not fail. We will re-open the medical clinic and reform HIP to ensure seniors get more comprehensive medical coverage. We will provide universal preschool education by giving financial help to families in need.

"The PLP has made a series of huge promises to seniors about healthcare and to families about childcare that they cannot deliver without a massive increase in taxation. The PLP's election pledges will cost Bermudian taxpayers an extra $160 million.

"Dr. Brown and the PLP can't explain how they will fund their programme because they have been making it up as they go along.

"In tomorrow's election, Bermudians have the chance to elect a Government they can trust, one that will look after all in our community - not just the powerful few who are well-connected. It is time for change. We trust the people of Bermuda make that change tomorrow."

Last night a PLP spokesman said: "Seventy-two hours after the UBP signed their so-called code of conduct, the UBP launched the first attack ad of the campaign. From there, they stepped up their campaign of fear. From attempting to take the vote away from hundreds of Bermudians, to lying about our record on public safety and taxes, to fear mongering about our booming economy, to saying that the PLP 'sets a bad example for our children', the UBP has consistently engaged in the worst kind of politics, and we're confident that the voters will soundly reject the UBP's politics of slime and smear.

Our campaign has focused on our bold progressive vision for the future and we've exposed the truth about the UBP's agenda."