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The mayor of a major African city fears it will become the first in the world to run out of water entirely.
Yvonne Aki-Sawyerr, Freetown's most senior politician, said the city's growing population could end up worse off if climate financing funds were used for other projects.
A loss and damage fund to help the world’s poorest and most vulnerable nations affected by climate change was announced on the opening day of Cop28 in Dubai.
As the world’s 12th-poorest nation, with about 57 per cent of the population in poverty, Sierra Leone is one of the countries expecting a windfall.
More than 60 per cent of our national population are subsistence farmers, so when you farm and lose your crops, you have nothing to fall back on
Yvonne Aki-Sawyerr,
mayor of Freetown
Flanked by mountains and with an Atlantic coast, Freetown has little space for agriculture, leading to deforestation and a land grab in surrounding areas.
As the West African nation prepares for a dry season that could have devastating consequences for its 1.3 million people, the government is working on a feasibility study to build a $1.5 billion bridge connecting Freetown with nearby Lungi, currently only accessible by ferry across Tagrin Bay.
But Ms Aki-Sawyerr, who is not a member of the central government that won re-election in June, said the Chinese-backed project should not be a priority when many could struggle to find fresh water in the months ahead.
“Potentially, it [the loss and damage fund] is really good news from the perspective that Freetown is one of the most vulnerable cities to climate change,” Ms Aki-Sawyerr told The National on the sidelines of Cop28.
“That definitely means we would expect to be part of that distribution.
“The loss and damage fund is up to about $400 million but there are easily two billion people severely impacted by climate change today.
“That’s less than 50 cents per person, so many questions haven't been answered.
“Running out of water is a real threat. I have real concerns [about the Freetown-Lungi bridge].
“I don't see an economic case when we've got major connection issues and health issues.
“Solving our energy problem first would be catalytic in terms of development, growth and education.”
Reservoirs drying up
Freetown's water comes from underground reservoirs, the largest of which is Guma. With a capacity of almost 20 million cubic metres, it is encircled by the Guma Dam that was constructed in the 1960s, 15km south of Freetown. Much of the associated facilities have not been modernised since.
Freetown began to expand rapidly during the civil war that decimated Sierra Leone in the late 1990s and early 2000s, claiming more than 50,000 lives and displacing half a million people.
Population growth has since accelerated at an astonishing rate, about 3 per cent a year, from 578,000 in 1993 to 1.3 million today.
Since Ms Aki-Sawyerr took office in 2018, she has attempted to bring 70 per cent more taxpayers into the system by using satellite imagery to identify new homes in Freetown and develop a property database.
The first woman to hold the post in Freetown for almost 40 years, she has also worked in the poorest areas of the capital to improve sanitation and protect market vendors with shades from the scorching sun.
A waste-recycling plant has also helped improve the lives of local communities.
“We're now seeing another influx of people coming from rural areas linked to climate change, because crops are failing,” said Ms Aki-Sawyerr.
“More than 60 per cent of our national population are subsistence farmers, so when you farm and lose your crops, you have nothing to fall back on.
“I know many women who have left their homes in the rural areas, left their empty villages and come to Freetown looking for a better life. It is putting immense pressure on the city.”
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Baby Driver
Director: Edgar Wright
Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James
Three and a half stars
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
COMPANY%20PROFILE
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
Mohammed bin Zayed Majlis
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
Essentials
The flights
Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
THE BIO
Bio Box
Role Model: Sheikh Zayed, God bless his soul
Favorite book: Zayed Biography of the leader
Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet
Favorite food: seafood
Favorite place to travel: Lebanon
Favorite movie: Braveheart
Tearful appearance
Chancellor Rachel Reeves set markets on edge as she appeared visibly distraught in parliament on Wednesday.
Legislative setbacks for the government have blown a new hole in the budgetary calculations at a time when the deficit is stubbornly large and the economy is struggling to grow.
She appeared with Keir Starmer on Thursday and the pair embraced, but he had failed to give her his backing as she cried a day earlier.
A spokesman said her upset demeanour was due to a personal matter.
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Manchester City 4
Otamendi (52) Sterling (59) Stones (67) Brahim Diaz (81)
Real Madrid 1
Oscar (90)
The biog
Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.
His advice to anyone starting out in business is to have no fear as life is about taking on challenges.
“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.
"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”
Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.
He relaxes by spending time with his family at home, and enjoying his wife’s India cooking.
KILLING OF QASSEM SULEIMANI
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
THE SPECS
Engine: 3.5-litre supercharged V6
Power: 416hp at 7,000rpm
Torque: 410Nm at 3,500rpm
Transmission: 6-speed manual
Fuel consumption: 10.2 l/100km
Price: Dh375,000
On sale: now