Thai marine biologists attempt to rescue a pilot whale that had swallowed at least 80 plastic bags. EPA
Thai marine biologists attempt to rescue a pilot whale that had swallowed at least 80 plastic bags. EPA
Thai marine biologists attempt to rescue a pilot whale that had swallowed at least 80 plastic bags. EPA
Thai marine biologists attempt to rescue a pilot whale that had swallowed at least 80 plastic bags. EPA

Profligate plastic waste needs action now


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Most of us are aware of the profligate wastage of plastic in the UAE and worldwide but following the news that Waitrose will soon start charging for plastic bags, we might soon have an additional incentive to cut back.

The horrific impact of our sea of plastic waste drew the world's attention this month when a whale died in Thailand after eating 85 plastic bags. According to the United Nations Environment Programme, eight million tonnes of plastic are dumped in our oceans every year on top of the existing 150 million tonnes already floating there, killing marine creatures and filtering into our food chain.

Yet humans are the biggest culprits. In the UAE, the average resident uses 450 plastic water bottles each year, according to the Ministry of Climate Change and Environment. In a country where it is still common to see one or two items packed per bag in stores, it has never been more prescient to address this problem.

The European Union last month proposed a ban on single use plastics, including straws and cutlery. If the UAE is to make similar strides, a mindset adjustment is needed among consumers and businesses.

An estimated 11 billion plastic bags are used annually in this country while excessive food packaging is prevalent. The tide needs to turn on the overuse of a product which is placing a stranglehold on the environment. Waitrose's decision to trial a 25 fils charge per plastic bag from Saturday in Abu Dhabi stores is a start; Spinneys is now considering doing the same.

The sum might be negligible for most but the accompanying reminder that the cost to the environment is anything but cheap might jog consumers into being more restrained. When supermarkets began charging for plastic bags in England two years ago, their usage dropped by more than 85 per cent in six months. It requires a concerted effort from all stores and supermarkets, as well as consumers themselves, to change patterns of behaviour and question whether that bag or clingfilm-wrapped apple is really necessary.

It takes little effort to take your own recyclable bags with you when you go shopping; stores can play their part too by asking customers whether they actually need bags.

It emerged recently that plastic contamination has reached Antarctica with worrying implications for the food chain and water purity. All of us could do more to reduce our consumption.

If we don't act soon, it will be impossible to stem the tide of plastic pollution.

First Person
Richard Flanagan
Chatto & Windus 

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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