• The scaffolds at under-construction buildings need to be properly secured and categorised as safe-to-use by a third party. Victor Besa / The National
    The scaffolds at under-construction buildings need to be properly secured and categorised as safe-to-use by a third party. Victor Besa / The National
  • Faraj Ali Almaeeni, an inspector of the Health and Safety Department checks for any slip-ups around scaffolds. Victor Besa / The National
    Faraj Ali Almaeeni, an inspector of the Health and Safety Department checks for any slip-ups around scaffolds. Victor Besa / The National
  • Saif Abdul Hay from the Abu Dhabi City Municipality inspects safety standards of a construction site in Al Raha Gardens. Victor Besa / The National
    Saif Abdul Hay from the Abu Dhabi City Municipality inspects safety standards of a construction site in Al Raha Gardens. Victor Besa / The National
  • Abu Dhabi City Municipality officers on a safety inspection at a under-construction site in Al Raha. Victor Besa / The National
    Abu Dhabi City Municipality officers on a safety inspection at a under-construction site in Al Raha. Victor Besa / The National
  • A worker wearing a safety helmet, face mask and gloves at the construction site. Victor Besa / The National
    A worker wearing a safety helmet, face mask and gloves at the construction site. Victor Besa / The National
  • Abu Dhabi City Municipality inspectors on a safety inspection. Victor Besa / The National
    Abu Dhabi City Municipality inspectors on a safety inspection. Victor Besa / The National
  • Most sites in Abu Dhabi abide by safety regulations, said Khaled Al Marzooqi, head of inspection at the municipality. Victor Besa / The National
    Most sites in Abu Dhabi abide by safety regulations, said Khaled Al Marzooqi, head of inspection at the municipality. Victor Besa / The National
  • Working at heights remains one of the biggest causes of fatalities, said Khaled Al Marzooqi, head of inspection at the municipality. Victor Besa / The National
    Working at heights remains one of the biggest causes of fatalities, said Khaled Al Marzooqi, head of inspection at the municipality. Victor Besa / The National
  • A worker at a under-construction site. Victor Besa / The National
    A worker at a under-construction site. Victor Besa / The National
  • Saif Abdul Hay from the Abu Dhabi City Municipality inspects safety standards of a construction site in Al Raha Gardens. Victor Besa / The National
    Saif Abdul Hay from the Abu Dhabi City Municipality inspects safety standards of a construction site in Al Raha Gardens. Victor Besa / The National
  • Khaled Khamees Almarzooqi (right, front row), head of Environment, Health and Safety Department and his team at the site in Al Raha Gardens. Victor Besa / The National
    Khaled Khamees Almarzooqi (right, front row), head of Environment, Health and Safety Department and his team at the site in Al Raha Gardens. Victor Besa / The National
  • Construction workers take a break at the construction site in Al Raha Gardens. Victor Besa / The National
    Construction workers take a break at the construction site in Al Raha Gardens. Victor Besa / The National
  • Construction workers take a short break. Victor Besa / The National
    Construction workers take a short break. Victor Besa / The National
  • Abu Dhabi City Municipality inspectors at work. Victor Besa / The National
    Abu Dhabi City Municipality inspectors at work. Victor Besa / The National
  • Workers on the construction site follow safety rules. Victor Besa / The National
    Workers on the construction site follow safety rules. Victor Besa / The National
  • An elevator technician rolls down the metal safety doors of the lift at the construction site. Victor Besa / The National
    An elevator technician rolls down the metal safety doors of the lift at the construction site. Victor Besa / The National

On patrol with Abu Dhabi’s skyscraper inspectors


Haneen Dajani
  • English
  • Arabic

Health and safety inspectors in Abu Dhabi visit hundreds of building sites each month to help protect workers operating at dizzying heights.

They check staff have all the equipment they need to keep them from harm, whether that is straps and harnesses or guardrails and nets.

The National accompanied engineers from Abu Dhabi Municipality on one such visit, to Sail Tower, a 21-storey building along Al Raha Creek.

“This is our 12th visit to this site this year because it is a major high-security building,” said Khaled Al Marzooqi, head of inspection at the municipality.

We are not out to issue a lot of fines, but awareness continues because it is a very important issue

“Our main remarks here are that passageways need to be clear, for safe access.

“Also, if the edges are more than two metres high, there should be a handrail to avoid falls.”

The scaffold – a temporary structure erected for workers to stand on and to move construction material to higher floors – must be properly secured and signed off by a third party as safe to use.

Mr Al Marzooqi said the ladders that lead to the scaffold’s top levels should be checked daily before use.

“If a green tag has been placed on it, that means it is safe to use. If there is a red tag, it should not be used.”

He said working at height remains one of the most dangerous activities.

The inspectors assess all the slip-ups around scaffolds and tower cranes to ensure the workers are not at risk of falls or being hit by falling objects.

They examine resting areas on construction sites and also check whether workers are given personal protective equipment such as helmets and hard-soled, slip-resistant shoes, and face masks and gloves to prevent transmission of the coronavirus.

Company supervisors need to make sure the temperature of staff is checked daily before they start work and that they practise social distancing once on site.

Most sites in Abu Dhabi abide by safety regulations, Mr Al Marzooqi said.

While six to 10 inspections are carried out daily, about six sites are fined each month.

“In Abu Dhabi, contractors in general follow regulations. We are not issuing a lot of fines, but awareness [efforts] continue because it is a very important issue,” he said.

Mr Al Marzooqi said the most common offences include a risk of falling objects, a lack of PPE for workers and non-functioning fire extinguishers.

Those who flout rules can be fined up to Dh10,000.

The municipality uses simulation glasses to train construction supervisors and some other employees on how to avoid accidents.

“We have analysed the top 16 hazards and programmed them in a simulator, so the supervisors and workers can live the experience of how they should react if an accident were to occur,” he said.

The companies buy the simulation glasses and the municipality officers programme them.

“We have been applying this programme since the beginning of the year, and it has proven effective,” Mr Al Marzooqi said.

“The number of accidents have dropped because supervisors and workers are now more aware of what they could face.”

No fines or warnings were issued to those working on the Sail Tower.

The municipality conducted 1,900 inspection visits to construction sites in the first nine months of 2020 and hopes to reach the target of 4,000 by the end of the year.

NATIONAL%20SELECTIONS
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Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Emirates exiles

Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.

Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.

Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.

Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.

RESULTS
%3Cp%3E%0D%3Cstrong%3E6pm%3A%3C%2Fstrong%3E%20Marfa%20Deira%20%E2%80%93%20Conditions%20(PA)%20Dh80%2C000%20(Dirt)%201%2C200m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Wadheha%2C%20Bernardo%20Pinheiro%20(jockey)%2C%20Majed%20Al%20Jahouri%20(trainer)%0D%3Cbr%3E%3Cstrong%3E6.35pm%3A%20%3C%2Fstrong%3EDubai%20Creek%20%E2%80%93%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C400m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%20%3C%2Fstrong%3EBarq%20Al%20Emarat%2C%20Bernardo%20Pinheiro%2C%20Ismail%20Mohammed%0D%3Cbr%3E%3Cstrong%3E7.10pm%3A%20%3C%2Fstrong%3EMina%20Hamriya%20%E2%80%93%20Handicap%20(TB)%20Dh95%2C000%20(D)%201%2C600m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Tahdeed%2C%20Dane%20O%E2%80%99Neill%2C%20Michael%20Costa%0D%3Cbr%3E%3Cstrong%3E7.45pm%3A%3C%2Fstrong%3E%20Mina%20Rashid%20%E2%80%93%20Maiden%20(TB)%20Dh82%2C500%20(D)%201%2C900m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%20%3C%2Fstrong%3ESeyaasi%2C%20Xavier%20Ziani%2C%20Salem%20bin%20Ghadayer%0D%3Cbr%3E%3Cstrong%3E8.20pm%3A%20%3C%2Fstrong%3EAl%20Garhoud%20Sprint%20DP%20World%20%E2%80%93%20Listed%20(TB)%20Dh132%2C500%20(D)%201%2C200m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Mouheeb%2C%20Ray%20Dawson%2C%20Michael%20Costa%0D%3Cbr%3E%3Cstrong%3E8.55pm%3A%3C%2Fstrong%3E%20Mirdiff%20Stakes%20Jebel%20Ali%20Port%20%E2%80%93%20Conditions%20(TB)%20Dh120%2C000%20(D)%201%2C400m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%3C%2Fstrong%3E%20Seyouff%2C%20Antonio%20Fresu%2C%20Michael%20Costa%0D%3Cbr%3E%3Cstrong%3E9.30pm%3A%3C%2Fstrong%3E%20Jebel%20Ali%20Free%20Zone%20%E2%80%93%20Handicap%20(TB)%20Dh95%2C000%20(D)%202%2C000m%0D%3Cbr%3E%3Cstrong%3EWinner%3A%20%3C%2Fstrong%3EAjuste%20Fiscal%2C%20Jose%20da%20Silva%2C%20Julio%20Olascoaga%3C%2Fp%3E%0A
All%20We%20Imagine%20as%20Light
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EPayal%20Kapadia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Kani%20Kusruti%2C%20Divya%20Prabha%2C%20Chhaya%20Kadam%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20JustClean%3Cbr%3E%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20with%20offices%20in%20other%20GCC%20countries%3Cbr%3E%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202016%3Cbr%3E%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20160%2B%20with%2021%20nationalities%20in%20eight%20cities%3Cbr%3E%3Cstrong%3E%3Cbr%3ESector%3A%3C%2Fstrong%3E%20online%20laundry%20and%20cleaning%20services%3Cbr%3E%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%2430m%20from%20Kuwait-based%20Faith%20Capital%20Holding%20and%20Gulf%20Investment%20Corporation%3C%2Fp%3E%0A
The stats: 2017 Jaguar XJ

Price, base / as tested Dh326,700 / Dh342,700

Engine 3.0L V6

Transmission Eight-speed automatic

Power 340hp @ 6,000pm

Torque 450Nm @ 3,500rpm

Fuel economy, combined 9.1L / 100km

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

COMPANY%20PROFILE
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Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%0D%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%0D%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%0D%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%0D%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%0D%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%0D%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%0D%3C%2Fp%3E%0A
How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4