UAE residents are encouraged to switch off lights as part of Earth Hour. Photo: Deliveroo
UAE residents are encouraged to switch off lights as part of Earth Hour. Photo: Deliveroo
UAE residents are encouraged to switch off lights as part of Earth Hour. Photo: Deliveroo
UAE residents are encouraged to switch off lights as part of Earth Hour. Photo: Deliveroo

Lifestyle

What is Earth Hour? Why Dubai Airport and other parts of the UAE will go dark on Saturday

Residents are also encouraged to switch off lights and unnecessary electrical appliances for an hour

The National

March 25, 2023

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People around the world will be switching off their lights and unnecessary electrical appliances from 8.30pm to 9.30pm on Saturday, as part of Earth Hour.

The grassroots movement was launched by the World Wide Fund for Nature as a symbolic lights-out event in Australia in 2007. It has since grown exponentially, with people from all over the world participating in a bid to do their part for Mother Earth.

What is Earth Hour?

Earth Hour encourages people to switch off their lights and non-essential electrical appliances for one hour every year in order to reduce their carbon footprint. But, as the website states: “It is so much more than that. It is a symbol of unity. It is a symbol of hope. It is a symbol of power in collection action for nature.”

Lights are switched off inside the Sustainability Pavilion at Expo 2020 Dubai during Earth Hour on March 26, 2022. EPA
Lights are switched off inside the Sustainability Pavilion at Expo 2020 Dubai during Earth Hour on March 26, 2022. EPA

Earth Hour in the UAE

In the UAE, Emirates Nature-WWF is encouraging residents to be a part of the initiative “to switch off their lights and create the biggest hour for Earth, spending 60 minutes doing something positive for our planet". "Taking place during the Year of Sustainability and Cop28, this year’s campaign will serve as a powerful reminder of the importance of our planet, the need to protect it, and how little time we have to do so,” the group added.

The environmental conservation organisation is also inviting residents to head to the Sustainability Pavilion at Expo City Dubai at 8.15pm on Saturday for the switch-off, followed by a screening of David Attenborough’s A Life on Our Planet.

Other entities and communities participating in Earth Hour by turning off all non-essential lights include Dubai International Airport, Legoland and The Green Planet, plus Dubai Holding Asset Management's residential properties across Bluewaters, CityWalk, Al Khail Gate, Shorouq, Ghoroob and Layan.

Celebrating Earth Hour at home

Switch off all of your electronics and just light a few candles around your home. You can play board games, read a book by candlelight or walk around your neighbourhood to pass the time.

Residents can also do their part for the planet by participating in virtual events such as hosting an Earth Hour Live party using Facebook Live, or connecting with others over Instagram or YouTube live streaming.

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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

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