the House of Assembly approved an exemption last week.

The boat, a 26-foot catamaran with an oil scoop at the front, is valued at $110,000, Finance Minister the Hon. David Saul told MPs. The standard 55 percent duty assessed against boats would be "prohibitive''.

Esso Bermuda and the Shell Company of Bermuda have joined forces to split the cost of buying and importing the new "oil spill recovery boat''. The 26-foot boat, with a catamaran hull and a scoop at the front, will stand by during oil deliveries.

She will also will be made available for the "common good of all Bermuda'' in the event of an oil spill and not just for incidents related to Esso and Shell local operations.

"We have some 20 oil tankers a year come to Bermuda and at the same time many other ships with oil,'' Dr. Saul said. "With its barrier of reefs, Bermuda is certainly vulnerable to oil spills.'' Dr. Saul said it was "highly commendable'' for the two oil companies to bring in the recovery boat.

The boat will be kept at the Bermuda Biological Station at Ferry Reach and will only be used for test runs and for work on oil spills.