Shadi's take on herd immunity
Shadi's take on herd immunity
Shadi's take on herd immunity
Shadi's take on herd immunity

Vaccine hesitancy among young people 'endangers most vulnerable'


Gillian Duncan
  • English
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Vaccine hesitancy among young adults may hamper efforts to reach herd immunity, a US study has found.

Experts estimate 80 per cent of people need to be vaccinated against the virus that causes Covid-19 to achieve immunity.

Estimates range from 10 to 50 per cent for long Covid symptoms, which is a serious concern for young adults, given their high infection rates and low vaccination rates
Sally Adams,
University of California, San Fransisco

But research has shown some young adults are reluctant.

In a survey of more than 5,000 18 to 24 year-olds by the University of California, San Francisco, one in four said they "probably will not" or "definitely will not" have themselves vaccinated.

That is despite the fact they are “more likely than other age groups” to transmit the virus.

Research has shown younger people are far less likely to die from the coronavirus, but they are still vulnerable to suffering lasting effects.

In a survey of 18 to 24 year-olds by the University of California, one in four said they "probably will not" or "definitely will not" have themselves vaccinated. AP
In a survey of 18 to 24 year-olds by the University of California, one in four said they "probably will not" or "definitely will not" have themselves vaccinated. AP

"Young adults who have had Covid, regardless of symptoms, may be vulnerable to long-term complications and debilitating symptoms that may include respiratory difficulties, loss of smell and brain fog, often referred to as 'long Covid',” said Sally Adams of the university's National Adolescent and Young Adult Health Information Centre.

“Estimates range from 10 to 50 per cent for long Covid symptoms, which is a serious concern for young adults, given their high infection rates and low vaccination rates."

The UAE, which has one of the world’s highest vaccination rates, is already close to a level deemed high enough to achieve heard immunity.

The country has administered 163 vaccine doses per 100 people. In total, 66.7 per cent are fully vaccinated, and 76.2 per cent have received their first dose.

“People were eager to be protected when the vaccine was rolled out,” said Dr Sreehari Karunakaran Pillai, a specialist in internal medicine at NMC Specialty Hospital, Abu Dhabi.

“Positive reviews and scientific data after a clinical trial of vaccines within the UAE bolstered the confidence of the public.

“Based on this trust, there was little hesitation to choose vaccination.

“In addition, the fact that the vaccines were free and easily available helped people get vaccinated early.”

Experts say vaccinating as many people as possible is important for protecting more vulnerable members of the public.

In another study from the UK, research showed people with learning disabilities are five times more likely to be admitted to hospital and eight times more likely to die compared with the general population.

Experts have said the UK’s vaccination programme against Covid-19 disadvantaged those with learning disabilities, prioritising people according to age, as opposed to the severity of comorbid disorders.

An assessment of health records of more than 14 million people revealed adults with severe to profound learning disabilities, such as Down syndrome and cerebral palsy, faced the highest risks.

Similar patterns were seen for children, but the “absolute risks” of hospitalisation and death remained small, the authors said.

"Before the next pandemic, investment in research is essential, to help us understand the risks faced by people with learning disabilities and how best to protect them from the high risks of hospital admission and death from Covid-19," wrote the researchers.

"People with learning disabilities have the same rights as everyone else, including the right to good health and to be safe from harm."

Coronavirus around the world - in pictures

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

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

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What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Updated: July 15, 2021, 10:08 AM