Up to 50 children from Gaza could be evacuated to the UK for medical treatment by the end of the month, but biometric hurdles mean the most serious cases may not make it.
The children will receive NHS care and travel with one parent or caregiver under the scheme, which was announced by the UK government earlier this month.
Participants in the arrangement told The National the Gazan children in greatest need are first selected by doctors and then given permission to travel by the Cogat bureaucracy in Israel’s Ministry of Defence, which co-ordinates their travel with the World Health Organisation (WHO).
The UK can evacuate children who are already on the WHO's list, the source explained. But there are concerns that the most urgent cases – such as severe burns – will be not make it to the UK’s selection, as the Home Office requires the children to travel to Jordan or Egypt to have their biometric details processed for their visa.
Children approved for medical evacuation by the Israeli authorities exit Gaza through the border crossings to Israel, where they are then evacuated to the country where they will be treated. But the UK’s biometric requirements mean they will also need to make the stopover in Amman or Cairo. The Home Office and Department of Health and Social Care have been contacted for comment.
This process has excluded Palestinian children from treatment in the UK in the past, according to Omar Din, a UK medical professional who has been co-ordinating medical evacuations for Palestinian children to Europe.
Earlier this year the UK responded to calls to evacuate Hatem, a two-year old orphan with 35 per cent burns, and Karam, a baby who suffered from an easily treatable birth defect. But it then acted too slowly, and Italy took the children instead, alongside 15 others, in an emergency evacuation on June 11.
Italy has waived its biometric requirement and brought over 180 children and adults from Gaza in 14 evacuations. MPs called on the UK government to bring the sick children “without delay” this week, as the humanitarian crisis escalates and famine has been declared.
Among their demands was to “waive the biometric requirements for evacuees under this scheme”, in a letter signed by 96 cross-party MPs. “The requirement for biometrics as a prerequisite to issue visas remains a major barrier, given that the only authorised biometrics centre in Gaza closed in October 2023,” the group warned.
“We urge you to waive biometric requirements for evacuees under this scheme and permit applications to be completed after departure from Gaza.” They also said it was “vital” for the children’s carers or parents to accompany them to the UK and be with them during treatment.
“There is clear medical evidence to suggest their presence can positively impact the recovery of sick or injured children,” they said. The UK government has said it will allow one caregiver to travel with the child.
The UK’s decision to treat Palestinian children on the NHS came after over 18 months of campaigning from MPs and British doctors. So far, 7,528 patients have been evacuated from Gaza for medical treatment, according to the WHO. But only three are currently being treated in the UK.
Since July 2024, the treatment has been mainly for trauma (712 cases) and cancer (660), followed by eye disorders (250), birth defects (240) and heart disease (208).
Project Pure Hope had raised the funds to treat up to 50 children privately but it took them 19 months to get their first visa. It now has three Palestinian children in the UK for private treatment and hopes to continue running its scheme in parallel to the UK government.
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
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Engine: naturally aspirated 6.5-liter V12
Power: 819hp
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Man of the match: Kevin de Bruyne (Manchester City)
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Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
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