Balearic Islands hotels are dishing out beer vouchers to holidaymakers in a bid to soften the blow of an ecotourism tax introduced last Wednesday, averaging one euro (62p) per day.

Package holiday tourists at two- and three-star hotels could also be showered with vouchers for free meals, snacks and soft drinks, or even have the whole tax paid for them, where managers are scared that surcharges will push their customers into the hands of cheaper rival destinations such as Croatia, Bulgaria and Turkey. 'We are extremely happy for this bitter pill to be sweetened for the consumer,' said John Bissell, of Castaways, a tour operator to Mallorca, 'This is already a lean enough year with the World Cup discouraging travellers.'

Mallorca, Menorca, Ibiza and Formentera have a combined population of 800,000 and host 11 million tourists a year, which puts great strain on local resources. The ecotourist tax will be channelled directly into large renovation projects, the preservation of heritage sites, protection of land for national parks and ecotourism projects, and the revival of the flagging agricultural industry.

The tax's introduction coincides with efforts to shift the focus of tourism to the islands from the mass to the quality market. With cheaper sun, sea and sand available in non-EU countries on the Adriatic and the Aegean, the Balearics are stressing their ballet, opera, sports and gastronomy. Ibiza was added to Unesco's World Heritage List in 1999 for its biodiversity and culture.

The tax ranges from €0.25 to €2 per night, depending on the class of hotel, for all holidaymakers over the age of 12.

Hoteliers have another motive for offering the vouchers. They are fighting to have the tax repealed, and if this happens, all the tax money collected will have to be given back to the customers. By giving away vouchers to the same value as the tax, hoteliers will be able to claim the money back for themselves.