professionals to pay annual fees of $50 to $2,500.

But yesterday Finance Minister Grant Gibbons came under heavy fire from the Opposition over the repeal of the tax.

Opposition MPs claimed Government had been forced into a U-turn by the business community.

And Shadow Finance Minister Eugene Cox voiced amazement that professionals had not been apparently consulted -- before the tax was introduced.

"This is not the type of action we expect from Government.'' Under the Profession Registration Act, every registered member of a professional organisation would have had to pay the tax.

The amount ranged from $50 a year for nurses, occupational therapists and radiographers to $2,500 for doctors.

The tax was later adjusted to exempt young professionals from paying the fees in their first three years of practice.

Government also postponed the planned introduction of the tax in January, 1996.

Yesterday, however, MPs discussed the second reading of The Miscellaneous Taxes (Profession Registration Tax Repeal) Act.

Dr. Gibbons said the purpose of the bill was to abolish the tax before it came into force in January, 1997.

He said Government decided not to proceed with the tax following an in-depth assessment and extensive consultation with professionals.

Dr. Gibbons said the tax would have had a number of unintended consequences.

For instance, the tax would have been collected through each professional's association.

And this had led to the possibility of members resigning from their organisations to avoid being taxed.

Dr. Gibbons also said professionals involved in teaching, managing and administration were excluded under the tax as they did not have recognised professional bodies.

Government considered the social and administrative costs outweighed the potential benefits of the tax, he added.

Mr. Cox said: "I find it extraordinary Government talked to various groups after the tax was introduced.'' He added the PLP had been aware of the potential problems of the tax before it was introduced.

After the House moved into committee to discuss the bill, Shadow Minister of Legislative Affairs Lois Browne Evans demanded to know how Dr. Gibbons was going to raise the revenue it would not be getting from the tax.

"What does he plan to put in place?'' She accused Government of kowtowing to the business community.

Shadow Health Minister Renee Webb said it was clear Government had not done its homework.

She said the repeal bill demonstrated the need for a complete review of the tax system -- as the PLP had been calling for.

Ms Webb said the Opposition had no problem with a tax on professionals in principle.

But it should be a progressive tax, she added.

Shadow Human Affairs Minister Ewart Brown said Dr. Gibbons had still not made it clear why the tax was being repealed.