CONFIDENTIAL

The principal sources of Government revenue are import duties, company fees, stamp duty and bank and trust licences. There is no income tax, companies tax, estate or excise duty. There is little arable agriculture due to the poor quality of the soil,

and most foodstuffs are imported. There is some livestock

farming, however, mainly cattle, goats, sheep and pigs, and one commercial poultry farm has made the territory self-sufficient in eggs. The Cayman turtle farm continues to function, although exports have been adversely affected by a US ban on the import of turtle products 1979. In 1980 the Agricultural and Industrial Development Board was set up to provide, among other things, loans for farm improvements. There is an expanding industry in fruit growing to provide hotels and visitors with fresh fruit and the territory is now self-sufficient in bananas. The Cayman Islands Government (CIG) has never depended on the British

Government for its recurrent budget, and aid for capital projects

has also now ceased.

Future Prospects and Action

2.

2.

There is no economic barrier in the Cayman Islands to

independence. However The constitution is relatively backward compared to other Caribbean territories and will need to be

modified prior to independence to give increased local autonomy.

But despite its prosperity and the strong US cultural influences

the idea is firmly rooted in the Caymanian psyche that political

stability is founded on their dependent status and their ties

with the UK. Any move towards independence, or even the

introduction of a more advanced constitution, would be looked on

with suspicion and resisted.

3. It will take time to convince the Caymanians of their ability

to govern themselves. The measures described in para 28 ii) and iii) will be particularly relevant to the territory [? costs as

will discussions with the US designed to demonstrate the

existence of an alternative guarantor of stability and continued economic success. Emphasis will need to be placed on the natural links with the US. The recent negotiation of a Mutual Legal

Assistance Treaty with the US, providing a further guarantee of

the Caymans position as a dependable offshore financial centre,

CONFIDENTIAL

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