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This Act may be cited as the Travel (Departure Tax and Environmental Protection Fee) Act (2026 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Definitions 2. In this Act \u2014 \u201cagent\u201d means a person appointed as such under section 3 for the purpose of compliance with this Act; \u201cAuthority\u201d means the Civil Aviation Authority established by section 3(1) of the Civil Aviation Authority Act (2015 Revision). \u201ccarrier\u201d means a person having a full or part proprietorial interest in a vessel; \u201ccrew\u201d in relation to a vessel, means a person carried thereon gratis for the exclusive purpose of taking part in the management of its service; \u201ccruise ship\u201d means a sea-going vessel engaged in the business of tourism and includes a seasonal cruise ship and a year-round cruise ship; \u201cdiplomat\u201d means a person accorded diplomatic immunity under the Diplomatic Privileges and Immunities Act (1997 Revision), by any other law of the Islands or by the Governor in writing; Revision) \u201cin transit\u201d in relation to a traveller on an aircraft, means a person who is passing through the Islands for a period of less than twenty-four hours en route to another jurisdiction; \u201coutward bound\u201d in relation to a vessel, means a vessel about to journey from the Islands to a jurisdiction thereout; \u201ctourist\u201d means a person other than crew who arrives and departs on a cruise ship while that ship remains within the jurisdiction; \u201ctraveller\u201d means a person, other than \u2014 (a) a member of the crew of an aircraft being carried on the aircraft for the sole purpose of taking part in the provision of services on the aircraft; (b) a diplomat; (c) a child under twelve years of age; or (d) a person who is in transit in the Islands; and \u201cvessel\u201d means a contrivance whereby a person may be carried from the Islands to a jurisdiction thereout.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Responsibility of carriers 3. It is the responsibility of every carrier to appoint an agent in respect of every outward bound vessel in which that carrier has an interest.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Duty of agents 4. (1) Every agent shall collect the sum of twenty-six dollars from every traveller in every outward bound vessel in respect of which that agent is appointed and account therefor in the following manner \u2014 (a) where the vessel is an aircraft, ten dollars to the Cayman Islands Government and sixteen dollars to the Authority; and (b) where the vessel is neither an aircraft nor a cruise ship, twenty-six dollars to the Cayman Islands Government, and every traveller shall, on demand, pay the said amount to the agent. (2)  Every agent shall collect the sum of six dollars from every tourist in a cruise ship in respect of which that agent is appointed, and account therefor to the Cayman Islands Government in the manner prescribed and every tourist shall, on demand, pay the said amount to the agent.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Consequence of non-compliance 5. (1) Every carrier and every agent who is in contravention of section 3 or 4 is jointly and severally liable to pay to the Authority or Cayman Islands Government (as the case may be), a sum equal to five times the amount thereby lost to the Government, which amount shall be assessed by the Authority or Cayman Islands Government (as the case may be), whose decision shall be final. Revision) (2) A traveller or tourist who fails to comply with section 4 commits an offence and is liable on summary conviction to a fine of five times the amount of that person\u2019s default. (3) Amounts due to the Authority or Cayman Islands Government (as the case may be) under subsection (1) are recoverable by them as civil debts.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Environmental protection fees 6. (1) Every agent shall collect \u2014 (a) from every traveller and tourist in every outward bound vessel an environmental protection fee of two dollars; and (b) from every traveller and tourist in every outboard aircraft, an environmental protection fee of four dollars, or such other sum as may be prescribed by the Cabinet in regulations made under subsection (4). (2) Every agent shall collect from every tourist who is on board, when it moors or anchors within the territorial waters of the Islands, a ship specified by the Minister for the time being responsible for tourism as \u2014 (a) a seasonal cruise ship, an environmental protection fee of three dollars and twenty cents; and (b) a year-round cruise ship, an environmental protection fee of one dollar and sixty cents: Provided that the Cabinet may, from time to time, waive or reduce any or all of the fees and duties specified in subsections (1) and (2) in relation to any person or group of persons in Cayman Brac or Little Cayman. (3) A cruise ship which is not specified in accordance with subsection (2) by the time that it moors or anchors within the Islands\u2019 territorial waters shall be deemed to have been specified as a seasonal cruise ship for the purposes of this (4) The Cabinet may, by regulations subject to affirmative resolution, prescribe fees. (5) For the purposes of this section \u2014 \u201cagent\u201d means the agent to be appointed under subsection (6). (6) Every person having a full or part proprietorial interest in a vessel or aircraft in the Islands shall appoint an agent in respect of that vessel or aircraft, for the purposes of collecting and accounting for the environmental protection fees referred to in subsection (2). Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_7\", \"num\": \"7.\", \"text\": \"Regulations 7. The Cabinet may make regulations prescribing forms and general administrative provisions for the enforcement of sections 3 to 5. Publication in consolidated form authorised by the Cabinet this 28th day of January, 2026. Kim Bullings Clerk of the Cabinet Revision) ENDNOTES ENDNOTES Table of Legislation history: SL # Act\/Law # Legislation Commencement Gazette 56\/2020 Citation of Acts of Parliament Act, 2020 3-Dec-2020 LG89\/2020\/s1 28\/2012 Travel (Departure Tax and Environmental Protection Fee) (Amendment) Law, 2012 11-Dec-2012 GE123\/2012\/s3 Travel (Departure Tax and Environmental Protection Fee) Law (2003 Revision) 28-Jul-2003 G15\/2003\/s13 17\/2002 Travel (Departure Tax and Environmental Protection Fee) (Amendment) Law, 2002 30-Oct-2002 GE34\/2002\/s2 14\/2001 Travel (Departure Tax and Environmental Protection Fee) (Amendment) (Variation of Fees) Law, 2001 1-Jun-2001 GE11\/2001\/s18 Travel (Departure Tax and Environmental Protection Fee) Law (2000 Revision) 25-Apr-2000 G9\/2000\/s5 3\/1999 Travel Tax (Amendment) Law, 1999 7-Jun-1999 G12\/1999\/s2 Travel (Departure Tax and Environmental Protection Fee) Law (1999 Revision) 15-Mar-1999 G6\/1999\/s8 3\/1998 Miscellaneous Provisions (Fees and Duties) (Temporary) (Amendment) (Environmental Protection Fees) Law, 1998 14-Apr-1998 G8\/1998\/s3 4\/1997 Miscellaneous Provisions (Fees and Duties) (Temporary) Law, 1997 22-Apr-1997 GE4\/1997\/s2 26\/1993 Travel Tax (Amendment) Law, 1993 1-Jan-1994 GE.14Dec\/1993\/s3 5\/1987 Travel Tax (Amendment) Law, 1987 G8\/1987\/s2 39\/1985 Travel Tax (Amendment) Law, 1985 1-Jan-1986 GE.24Dec\/1985\/s4 14\/1984 Travel Tax (Amendment) Law, 1984 1-Jan-1985 GE.29Aug\/1984\/s1 6\/1982 Travel Tax (Amendment) Law, 1982 1-Jan-1983 G22\/1982\/s1 32\/1979 Travel Tax (Amendment) Law, 1979 17-Dec-1979 G26\/1979\/s2 11\/1976 Travel Tax Law, 1976 2-Aug-1976 G16\/1976\/s4 ENDNOTES Revision) Revision) ENDNOTES ENDNOTES Revision) (Price: $2.40)\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2026_02_12\", \"date\": \"2026-02-12\", \"type\": \"generation\", \"source\": 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1979-5th December, 1979\nLaw 6 of 1982-17th September, 1982\nLaw 14 of 1984-17th August, 1984\nLaw 39 of 1985-19th December, 1985\nLaw 5 of 1987-25th February, 1987\nLaw 26 of 1993-29th November, 1993\nLaw 4 of 1997-24th March, 1997\nLaw 3 of 1998-4th March, 1998\nLaw 3 of 1999-14th April, 1999\nLaw 14 of 2001-25th May 2001\nLaw 17 of 2002-11th September, 2002\nLaw 28 of 2012-15th November, 2012\nAct 56 of 2020-7th December, 2020.\n\nConsolidated and revised this 31st December, 2025.\n\nNote (not forming part of this Act): This revision replaces the 2003 Revision which now\nshould be discarded.\n\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\nArrangement of Sections\n\nc\nRevised as at 31st December, 2025\nPage 3\n\nCAYMAN ISLANDS\n\nTRAVEL (DEPARTURE TAX AND\nENVIRONMENTAL PROTECTION FEE) ACT\n(2026 Revision)\nArrangement of Sections\nSection\nPage\n1.\nShort title ...................................................................................................................................5\n2.\nDefinitions ..................................................................................................................................5\n3.\nResponsibility of carriers ............................................................................................................6\n4.\nDuty of agents ...........................................................................................................................6\n5.\nConsequence of non-compliance ...............................................................................................6\n6.\nEnvironmental protection fees ....................................................................................................7\n7.\nRegulations ...............................................................................................................................8\nENDNOTES\n9\nTable of Legislation history: .................................................................................................................9\n\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\nSection 1\n\nc\nRevised as at 31st December, 2025\nPage 5\n\nCAYMAN ISLANDS\n\nTRAVEL (DEPARTURE TAX AND\nENVIRONMENTAL PROTECTION FEE) ACT\n(2026 Revision)\n\n1.\nShort title\n1.\nThis Act may be cited as the Travel (Departure Tax and Environmental Protection\nFee) Act (2026 Revision).\n2.\nDefinitions\n2.\nIn this Act \u2014\n\u201cagent\u201d means a person appointed as such under section 3 for the purpose of\ncompliance with this Act;\n\u201cAuthority\u201d means the Civil Aviation Authority established by section 3(1) of\nthe Civil Aviation Authority Act (2015 Revision).\n\u201ccarrier\u201d means a person having a full or part proprietorial interest in a vessel;\n\u201ccrew\u201d in relation to a vessel, means a person carried thereon gratis for the\nexclusive purpose of taking part in the management of its service;\n\u201ccruise ship\u201d means a sea-going vessel engaged in the business of tourism and\nincludes a seasonal cruise ship and a year-round cruise ship;\n\u201cdiplomat\u201d means a person accorded diplomatic immunity under the\nDiplomatic Privileges and Immunities Act (1997 Revision), by any other law of\nthe Islands or by the Governor in writing;\n\nSection 3\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\n\nPage 6\nRevised as at 31st December, 2025\nc\n\n\u201cin transit\u201d in relation to a traveller on an aircraft, means a person who is\npassing through the Islands for a period of less than twenty-four hours en route\nto another jurisdiction;\n\n\u201coutward bound\u201d in relation to a vessel, means a vessel about to journey from\nthe Islands to a jurisdiction thereout;\n\u201ctourist\u201d means a person other than crew who arrives and departs on a cruise\nship while that ship remains within the jurisdiction;\n\u201ctraveller\u201d means a person, other than \u2014\n(a)\na member of the crew of an aircraft being carried on the aircraft for the\nsole purpose of taking part in the provision of services on the aircraft;\n(b) a diplomat;\n(c)\na child under twelve years of age; or\n(d) a person who is in transit in the Islands; and\n\u201cvessel\u201d means a contrivance whereby a person may be carried from the Islands\nto a jurisdiction thereout.\n3.\nResponsibility of carriers\n3.\nIt is the responsibility of every carrier to appoint an agent in respect of every outward\nbound vessel in which that carrier has an interest.\n4.\nDuty of agents\n4.\n(1) Every agent shall collect the sum of twenty-six dollars from every traveller in\nevery outward bound vessel in respect of which that agent is appointed and\naccount therefor in the following manner \u2014\n(a)\nwhere the vessel is an aircraft, ten dollars to the Cayman Islands\nGovernment and sixteen dollars to the Authority; and\n(b) where the vessel is neither an aircraft nor a cruise ship, twenty-six dollars\nto the Cayman Islands Government,\nand every traveller shall, on demand, pay the said amount to the agent.\n(2)  Every agent shall collect the sum of six dollars from every tourist in a cruise\nship in respect of which that agent is appointed, and account therefor to the\nCayman Islands Government in the manner prescribed and every tourist shall,\non demand, pay the said amount to the agent.\n5.\nConsequence of non-compliance\n5.\n(1) Every carrier and every agent who is in contravention of section 3 or 4 is jointly\nand severally liable to pay to the Authority or Cayman Islands Government (as\nthe case may be), a sum equal to five times the amount thereby lost to the\nGovernment, which amount shall be assessed by the Authority or Cayman\nIslands Government (as the case may be), whose decision shall be final.\n\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\nSection 6\n\nc\nRevised as at 31st December, 2025\nPage 7\n\n(2) A traveller or tourist who fails to comply with section 4 commits an offence and\nis liable on summary conviction to a fine of five times the amount of that\nperson\u2019s default.\n(3) Amounts due to the Authority or Cayman Islands Government (as the case may\nbe) under subsection (1) are recoverable by them as civil debts.\n6.\nEnvironmental protection fees\n6.\n(1) Every agent shall collect \u2014\n(a)\nfrom every traveller and tourist in every outward bound vessel an\nenvironmental protection fee of two dollars; and\n(b) from every traveller and tourist in every outboard aircraft, an\nenvironmental protection fee of four dollars,\nor such other sum as may be prescribed by the Cabinet in regulations made under\nsubsection (4).\n(2) Every agent shall collect from every tourist who is on board, when it moors or\nanchors within the territorial waters of the Islands, a ship specified by the\nMinister for the time being responsible for tourism as \u2014\n(a)\na seasonal cruise ship, an environmental protection fee of three dollars and\ntwenty cents; and\n(b) a year-round cruise ship, an environmental protection fee of one dollar and\nsixty cents:\nProvided that the Cabinet may, from time to time, waive or reduce any or all of\nthe fees and duties specified in subsections (1) and (2) in relation to any person\nor group of persons in Cayman Brac or Little Cayman.\n(3) A cruise ship which is not specified in accordance with subsection (2) by the\ntime that it moors or anchors within the Islands\u2019 territorial waters shall be\ndeemed to have been specified as a seasonal cruise ship for the purposes of this\nsection\n(4) The Cabinet may, by regulations subject to affirmative resolution,\nprescribe fees.\n(5) For the purposes of this section \u2014\n\u201cagent\u201d means the agent to be appointed under subsection (6).\n(6) Every person having a full or part proprietorial interest in a vessel or aircraft in\nthe Islands shall appoint an agent in respect of that vessel or aircraft, for the\npurposes of collecting and accounting for the environmental protection fees\nreferred to in subsection (2).\n\nSection 7\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\n\nPage 8\nRevised as at 31st December, 2025\nc\n\n7.\nRegulations\n7.\nThe Cabinet may make regulations prescribing forms and general administrative\nprovisions for the enforcement of sections 3 to 5.\n\nPublication in consolidated form authorised by the Cabinet this 28th day of\nJanuary, 2026.\nKim Bullings\nClerk of the Cabinet\n\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\n\nENDNOTES\n\nc\nRevised as at 31st December, 2025\nPage 9\n\nENDNOTES\nTable of Legislation history:\nSL #\nAct\/Law #\nLegislation\nCommencement\nGazette\n\n56\/2020\nCitation of Acts of Parliament Act, 2020\n3-Dec-2020\nLG89\/2020\/s1\n\n28\/2012\nTravel (Departure Tax and Environmental Protection\nFee) (Amendment) Law, 2012\n11-Dec-2012\nGE123\/2012\/s3\n\nTravel (Departure Tax and Environmental\nProtection Fee) Law (2003 Revision)\n28-Jul-2003\nG15\/2003\/s13\n\n17\/2002\nTravel (Departure Tax and Environmental Protection\nFee) (Amendment) Law, 2002\n30-Oct-2002\nGE34\/2002\/s2\n\n14\/2001\nTravel (Departure Tax and Environmental Protection\nFee) (Amendment) (Variation of Fees) Law, 2001\n1-Jun-2001\nGE11\/2001\/s18\n\nTravel (Departure Tax and Environmental\nProtection Fee) Law (2000 Revision)\n25-Apr-2000\nG9\/2000\/s5\n\n3\/1999\nTravel Tax (Amendment) Law, 1999\n7-Jun-1999\nG12\/1999\/s2\n\nTravel (Departure Tax and Environmental\nProtection Fee) Law (1999 Revision)\n15-Mar-1999\nG6\/1999\/s8\n\n3\/1998\nMiscellaneous Provisions (Fees and Duties)\n(Temporary) (Amendment) (Environmental\nProtection Fees) Law, 1998\n14-Apr-1998\nG8\/1998\/s3\n\n4\/1997\nMiscellaneous Provisions (Fees and Duties)\n(Temporary) Law, 1997\n22-Apr-1997\nGE4\/1997\/s2\n\n26\/1993\nTravel Tax (Amendment) Law, 1993\n1-Jan-1994 GE.14Dec\/1993\/s3\n\n5\/1987\nTravel Tax (Amendment) Law, 1987\n\nG8\/1987\/s2\n\n39\/1985\nTravel Tax (Amendment) Law, 1985\n1-Jan-1986 GE.24Dec\/1985\/s4\n\n14\/1984\nTravel Tax (Amendment) Law, 1984\n1-Jan-1985 GE.29Aug\/1984\/s1\n\n6\/1982\nTravel Tax (Amendment) Law, 1982\n1-Jan-1983\nG22\/1982\/s1\n\n32\/1979\nTravel Tax (Amendment) Law, 1979\n17-Dec-1979\nG26\/1979\/s2\n\n11\/1976\nTravel Tax Law, 1976\n2-Aug-1976\nG16\/1976\/s4\n\nENDNOTES\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\n\nPage 10\nRevised as at 31st December, 2025\nc\n\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\n\nENDNOTES\n\nc\nRevised as at 31st December, 2025\nPage 11\n\nENDNOTES\nTravel (Departure Tax and Environmental Protection Fee) Act (2026\nRevision)\n\nPage 12\nRevised as at 31st December, 2025\nc\n\n(Price: $2.40)","akn_extracted_at":"2026-06-22 15:37:50.358081+00","cms_id":"1976-0011","law_type":"principal","year":"1976","number":"11","title":"Travel (Departure Tax and Environmental Protection Fee) Act","status":"in_force"},"provenance":{"files":[{"file_id":"6065","expr_id":"784","kind":"akn_xml","filename":"1976-0011_2026 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1976\/1976-0011\/1976-0011_2026 Revision.akn.xml","content_md5":"956f95dea3d061c3dcb48be46412db65","byte_size":"10752","http_last_modified":null,"fetched_at":"2026-06-22 15:37:50.435048+00"},{"file_id":"1567","expr_id":"784","kind":"pristine_pdf","filename":"1976-0011_2026 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1976\/1976-0011\/1976-0011_2026 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