another five years on Wednesday night.

The Hotels Refurbishment (Temporary Customs Duty Relief) Amendment Act was first enacted during the recession to assist the hotel industry.

Parliamentary Secretary for Finance Sen. Lynda Milligan-Whyte said many hotels had taken advantage of the tax relief. These included the Princess Hotels, Elbow Beach Hotel, Sonesta Beach and Pink Beach, among others.

The extension would give hotels planning to renovate time to carry out their plans, she said.

Opposition Finance spokesman Sen. Terry Lister backed the act. A number of hotels were "dowdy'' and in serious need of revamping.

Statistics on funds spent refurbishing in 1993 demonstrated owners had not taken advantage of the opportunity to impose standards of excellence in their hotels.

"I would like to see it used in the manner the Minister intended it to be used,'' he said.

He added the Ministry should inspect hotels to keep them up to scratch.

Senate President the Hon. Albert Jackson said hotels should be encouraged to bring hotels up to the highest possible standards as soon as possible in light of keen competition from other destinations.

"It is not difficult to find other locations where there seems to be a better image presented,'' he said.

Sen. Milligan-Whyte said Government was aware of the need for quality and that Bermuda needed a first class hotel catering attracting first class visitors.

But private investors cannot be forced to put money into an unprofitable sector where labour costs are extremely high.