Tourists around the world and especially in Europe are supportive of more eco-friendly trips but reluctant to carry the extra cost, according to studies and industry executives.
In the EU's economic powerhouse Germany, for example, 24 per cent of travellers believe ecological sustainability is an important criterion when booking a holiday, a survey released this month by motor vehicle association Adac showed.
But only 5 per cent to 10 per cent would be willing to pay even a moderate sustainability surcharge, according to the poll of 5,000 people.
"The rub is people don't want to necessarily pay more for sustainability," said Charuta Fadnis, head of research and product strategy at travel research company Phocuswright.
That has left the industry questioning how to become greener as it faces thin margins and a post-pandemic recovery still hampered by global travel restrictions, such as the slow rebound of visas available to Chinese tourists.
Carbon offsets have been available on the market for years, with many airlines offering voluntary investment programmes. But the uptake has been limited and there are questions over how effective offsets actually are.
Thomas Fowler, the director of sustainability for Irish budget airline Ryanair, told Reuters earlier this year that few are willing to pay the few euros needed to take part in their carbon offset programme.
"Less than 3 per cent of our customers use it," he said.
Germany's flagship airline Lufthansa in February began offering more expensive "green fares" on some flights, said to offset their burden on the climate by 20 per cent through the use of sustainable aviation fuel (SAF) and 80 per cent through the financing of climate protection projects.
This is integrated into the price, unlike Lufthansa's existing opt-in charges, for which uptake has been very low at 0.1 per cent, according to the company. A trial run for the new integrated offer in Scandinavia showed a modest but improved uptake rate of 2 per cent.
The younger generation is more committed to sustainability, said Ms Fadnis. But without willingness to pay slightly more upfront, businesses have to become more creative.
Many hotels, for example, ask those who stay there to reuse their towels, while other travel services encourage tourists to adjust their habits by renting hybrid cars.
Some travel operators insist that climate-friendly tourism need not cost the world and can sometimes even be the cheaper option, encouraging habits such as reusable water bottles and use of bikes or public transport.
Time-slot bookings, made ubiquitous during the pandemic, have become a tool to prevent overcrowding and minimise visitors' footprint locally.
GetYourGuide, a Berlin-based platform for booking travel experiences, said this was one way it was reducing its impact, giving as an example queue management at the Vatican.
"That is much better than people ... waiting for four hours ... at the Vatican, you know, trashing the place," GetYourGuide chief executive Johannes Reck said.
Demand for greener offers is helping some businesses, but there are certain demographics that will remain stubbornly opposed to even marginal price hikes — particularly those over 55.
"They're averse to pain," Ms Fadnis said.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Revival
Eminem
Interscope
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
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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 profile
Name: Tharb
Started: December 2016
Founder: Eisa Alsubousi
Based: Abu Dhabi
Sector: Luxury leather goods
Initial investment: Dh150,000 from personal savings
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books
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MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The biog
Favourite book: Homegoing by Yaa Gyasi
Favourite holiday destination: Spain
Favourite film: Bohemian Rhapsody
Favourite place to visit in the UAE: The beach or Satwa
Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19
Secret Pigeon Service: Operation Colomba, Resistance and the Struggle to Liberate Europe
Gordon Corera, Harper Collins
The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
