Abu Dhabi has announced plans to allow schools to relax Covid-19 safety measures based on their vaccination rates.
The Blue Schools initiative - to be introduced in the second term of the academic year - will permit schools with higher vaccination levels to gradually reduce social distancing requirements, ease mask-wearing protocols, increase classroom and school transport capacity and resume extra-curricular activities and field trips.
A colour-coded tier system will be established - based on the percentage of the school population immunised - which will determine the extent to which safety procedures can be lifted.
The specific details of how the new grading system will work were not disclosed.
The vaccination tiers
Orange for schools with less than 50 per cent of pupils vaccinated; yellow for schools with 50-64 per cent of pupils vaccinated; green for schools with 65-84 per cent of pupils vaccinated; and blue for schools with 85 per cent or more pupils vaccinated.
The scheme was approved by the Abu Dhabi Emergency, Crisis and Disasters Committee.
“To be implemented from term 2 of the current academic year, the blue schools initiative recognises vaccination as the key path to recovery, re-emphasises transparency, and enhances the learning and social experience of pupils at school,” the committee said.
“Higher vaccinated schools will be able to gradually relax measures, including reduced social distancing requirements, relaxed mask-wearing protocols, increased classroom and school transport capacity, and a return to extra-curricular activities, and field trips.”
Children can receive the vaccine free at various centres across Abu Dhabi. These include the dedicated children’s vaccination centre at the Abu Dhabi National Exhibition Centre. Pfizer-BioNTech is available for children aged 12 and older, and Sinopharm is available for children aged 3 and older.
What are the vaccination rules at Abu Dhabi schools?
Pupils in the capital aged 16 and over must be vaccinated to enter their school and their status will be shown on the Al Hosn app.
Children aged 3 to 15 do not have to be vaccinated to return to school but are eligible to receive the shot.
School head welcomes move
Dr Beno Kurien, principal at International Indian School Abu Dhabi, said the scheme will help the education sector return to normality.
“This was required as we have to get back to normal,” said Dr Kurien.
“We are optimistic that all pupils will return to school for but it will take time.
“They [the authorities] are relaxing the rules step by step, from easing social distancing protocols to wearing masks.”
Pupils at Abu School are required to be seated at a distance of one metre.
At the school, which caters for pupils from kindergarten to grade nine, 70 per cent of the close to 900 pupils have returned to in-person lessons.
Although the vaccine is not mandatory for pupils aged under 16, the school head said many had opted to be immunised.
Confidence grows in education sector
The new directives come after private schools in Dubai ended distance learning on Sunday, apart from for those pupils with exemptions.
High vaccination rates among pupils and school staff coupled with declining infection numbers have led to the return of the pre-pandemic education model. Figures released last month showed 96 per cent of Dubai's private schoolteachers had been vaccinated and 70 per cent of children aged between 12 and 17 had received coronavirus shots.
A one-metre distance between pupils was recommended by the Knowledge and Human Development Authority, the emirate’s private education regulator, as term started in August.
Before then, pupils in a class had to maintain a distance of 1.5 metres.
Pupils at Abu Dhabi’s private and charter schools returned to physical education lessons, sports, and extra-curricular events in August.
Children's play areas, common areas and canteens were also reopened.
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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
The Prison Letters of Nelson Mandela
Edited by Sahm Venter
Published by Liveright
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