Two participants of the Rab3i Project, which pairs individuals with intellectual disabilities with volunteers sharing similar interests, go for a bike ride. The project is one of many initiatives in the UAE aimed at fostering inclusiveness for People of Determination. Antonie Robertson / The National
Two participants of the Rab3i Project, which pairs individuals with intellectual disabilities with volunteers sharing similar interests, go for a bike ride. The project is one of many initiatives in the UAE aimed at fostering inclusiveness for People of Determination. Antonie Robertson / The National
Two participants of the Rab3i Project, which pairs individuals with intellectual disabilities with volunteers sharing similar interests, go for a bike ride. The project is one of many initiatives in the UAE aimed at fostering inclusiveness for People of Determination. Antonie Robertson / The National
Two participants of the Rab3i Project, which pairs individuals with intellectual disabilities with volunteers sharing similar interests, go for a bike ride. The project is one of many initiatives in t

Diversity in the UAE includes People of Determination


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This month, a couple of snippets of local news have provided welcome confirmation of the continued steps being taken in the Emirates to promote a culture of tolerance. They have shown that the concept is not simply a matter of encouraging acceptance and respect between the UAE’s various faith communities. It also extends to a commitment to recognising the necessity of creating a more inclusive society that encompasses those of varying abilities.

The first snippet is the announcement that yet another church is to be built in the Emirates – this time for the 6,000 UAE-based followers of the Church of South India, a Protestant church that is part of the worldwide Anglican Communion.

For many years, resident members of the CSI have worshipped at St Andrew's Anglican Church in Abu Dhabi. They were one of many different congregations who have been made welcome to use those facilities. Now, however, as the community has grown in strength, funds have been raised to permit it to construct its own church, which will be located in Shahama, near a large Hindu temple that is already under construction. The land was donated by Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces.

Construction has begun on a new church in Abu Dhabi for the Anglican community. Courtesy: Church of South India
Construction has begun on a new church in Abu Dhabi for the Anglican community. Courtesy: Church of South India

The Emirates' large Christian community has benefited for decades from the philosophy of religious tolerance and dialogue embedded into the state's fundamental principles by Sheikh Zayed, the Founding Father. Last year's visit to the country by Pope Francis drew global attention to the size of that community.

Many international observers, however, will be unaware of the enormous diversity among the UAE’s Christian believers. While Catholics predominate, there are now several dozen churches and cathedrals serving different denominations to reflect the variety of Christian traditions. Groups such as Anglicans, Egyptian Copts and Evangelicals are well-known. Less familiar are the smaller congregations, such as the CSI and groups linked to the Eastern Christian tradition. But they, too, have an important role to play in consolidating and enhancing the religious and cultural diversity that we all enjoy.

While these aspects of tolerance and mutual respect are now widely understood, there are other aspects that require more work and greater recognition. That is the purpose of the new Strategy for People of Determination that has just been announced by Sheikh Mohamed.

To be led by Abu Dhabi’s Department of Community Development in association with five other departments and institutions, the five-year strategy includes 30 specific initiatives to be implemented by 28 federal and local government bodies to ensure equal access and rights for those with disabilities.

Those on the autism spectrum who are older should be provided with opportunities that will allow them to lead a fulfilling life

Some of these are fairly simple, such as access to buildings and transport, and can be carried out without too much difficulty with the right amount of funding.

What is also necessary, of course, is a concerted effort across the public and private sectors to change attitudes so that People of Determination are welcomed into society. Wheelchair ramps are great, as are properly equipped office facilities, but for the government's efforts to be fully effective, mindsets need to change, too.

One challenging task is to address the difficulties faced by those People of Determination whose disabilities are not physical ones.

There is, for example, an evident need for more attention to be paid to the provision of dedicated special education for children who fall within the autism spectrum. For those on the spectrum who are older, there is the challenge of providing them with opportunities that will allow them to lead a fulfilling life.

The UAE is working to foster an inclusive environment for people of determination. Courtesy Hub 71
The UAE is working to foster an inclusive environment for people of determination. Courtesy Hub 71

For that to be achieved, it’s important that a programme is devised to encourage employers to create opportunities for those on the autism spectrum and others with learning disabilities.

Regular readers of my columns will know that I frequently turn to my other home of the British Channel Island of Jersey for ideas that might prove valuable in a UAE context. The Beresford Street Kitchen, located in Jersey's capital St Helier, is an 80-seat cafe run by a charity that provides education, training and employment for people with learning disabilities and autism. “Every penny generated through sales,” its website notes, “goes back into the charity, and the more money we raise, the more positions we can offer.”

It also runs an outside catering service which caters for meetings, day centres and even the canteen of the police headquarters. It’s a happy little place, serving good coffee. It also enables its customers to engage with its staff, some of Jersey’s People of Determination, in a conventional, day-to-day environment. Could such a cafe be established here?

The concept of tolerance and co-existence throughout the UAE’s varied communities, both citizens and other residents, is a fundamental element in the building of our society. The foundations have been laid, but, as with anywhere, it remains very much a work in progress.

As we look towards the International Day of Tolerance, celebrated next month, I hope that we will see an ever-widening recognition of the importance that the concept should play in all of our lives.

Peter Hellyer is a UAE cultural historian and columnist for The National

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer