Sand, sea and a tax break: Marriott gets duty waiver for Seven Mile Beach restoration

4 min read
Marriott Grand Cayman Resort
The Grand Cayman Marriott Resort, where 8,000 cubic yards of sand imported from The Bahamas is being used to restore the beach after Cabinet granted a waiver of import duty for the projectPhoto: Courtesy of Marriott Grand Cayman Resort

The Cayman Islands Government waived import duty on thousands of cubic yards of Bahamian sand brought in to restore the beach outside the Grand Cayman Marriott Resort, opening a debate over whether taxpayers should help shoulder the cost of protecting beachfront businesses.

Following the release of the Cabinet Post Meeting Summary for 29 July 2026 to the press on 7 August, the Government confirmed on 11 August that Cabinet had granted the waiver on 29 July for the sand being used in the Marriott’s beach restoration project.

“It is confirmed that on 29 July 2026, Cabinet granted a waiver of import duty in respect of the sand/beach outside the Marriott on Seven Mile Beach.”

Some 8,000 cubic yards of sand have been imported from The Bahamas for the works.

The concession puts a question of fairness at the centre of the project: should a private resort receive relief from a tax that businesses would ordinarily expect to pay on imported goods, particularly when the work concerns one of Cayman's most important stretches of coastline?

Should they have to pay?

One prominent business owner and major importer, who spoke on condition of anonymity, said the Marriott should have been required to pay the duty.

"I do not agree with it [waiver of customs duty], but that's my personal thing," the business owner said. "For me, as a person, a Caymanian, I would say they should pay for it."

But former government minister Arden McLean takes a different view, arguing that successive governments bear some responsibility for the problems now confronting the coastline.

Government bears responsibility, McLean says

McLean, who served as Minister of Communications, Works and Infrastructure from 2005 to 2009, said government involvement was justified because of past planning decisions, including changes to coastal setbacks.

"I believe there needs to be some involvement by government," McLean said. "Government needs to partake in the restoration of the beach because of the many things that governments over the years have done, which is ease up the setbacks and whatnot."

He said waiving import duty could therefore reasonably be regarded as government's contribution.

"Government has some responsibility as well. There's some accountability with them as well," he said. "I think easing up of the import duty on it, it can be considered government's contribution to restoring the beach after all the mistakes that government has made over the years."

The debate comes amid long-running concern about erosion along parts of Seven Mile Beach, an area that is simultaneously a public natural asset, a cornerstone of Cayman's tourism industry and home to some of the country's most valuable private tourism properties.

A public-private partnership

Julie Hunter MP publicly backed the Marriott project in a social-media post on 30 July, describing it as an example of government and business working together in the national interest.

"I commend the Grand Cayman Marriott for taking the initiative to make this significant investment in one of our island's most valuable natural assets," Hunter wrote.

She said more than 7,000 square metres of white sand was being imported, calling the project "an important step toward restoring and protecting this iconic stretch of coastline".

Hunter, writing as an MP and Acting Minister, characterised the work as a public-private partnership.

"This is a powerful example of what can be achieved when the private sector takes initiative, makes meaningful investments, and works hand-in-hand with Government toward a shared national interest."

For the Marriott, the immediate objective is getting its beach back.

Yamile Misich, the resort's Marketing & Communication Manager, said the sand had arrived and work was under way.

"The resort is currently undergoing a beach restoration project, and we are excited to share some wonderful news: the sand has arrived," Misich said. "In just a few weeks, we will have our beautiful beach restored and ready to welcome our guests once again."

Supporters argue the project could deliver benefits beyond the hotel by helping preserve the tourism product and a coastline enjoyed by residents and visitors alike.

Who else gets a waiver?

But the duty waiver means government has chosen to forgo revenue it could otherwise have collected from a private commercial project.

That distinction matters to businesses that routinely pay duties on imported goods and raises a broader question over what criteria make a private investment sufficiently important to warrant government assistance.

On the other hand, requiring beachfront owners to bear the entire cost could be difficult to justify if government policy and historic development decisions contributed to the conditions now requiring intervention — the argument advanced by McLean.

The competing views leave a policy question for Cabinet: whether the Marriott waiver is an exceptional response to a threatened stretch of Seven Mile Beach, or an approach that could be available to other property owners undertaking comparable work.

For now, the Marriott has its sand and Cabinet has waived the duty.

Whether other importers and property owners can expect the same treatment remains the question beyond the shoreline.

Published August 14, 2026

Join the discussion — please keep to our Community Guidelines.