• A young woman receives a Pfizer jab in Diepsloot Township near Johannesburg, South Africa. AP Photo
    A young woman receives a Pfizer jab in Diepsloot Township near Johannesburg, South Africa. AP Photo
  • A girl wearing a face mask rides on a merry-go-round at the Christmas market in Frankfurt, Germany. AP Photo
    A girl wearing a face mask rides on a merry-go-round at the Christmas market in Frankfurt, Germany. AP Photo
  • People travel on a London underground tube train on the Jubilee Line, in London, during the pandemic. AP Photo
    People travel on a London underground tube train on the Jubilee Line, in London, during the pandemic. AP Photo
  • People wait for the tram in Vienna, Austria, amid the crisis. AP Photo
    People wait for the tram in Vienna, Austria, amid the crisis. AP Photo
  • A woman passes by an empty terrace in the Marrolles quarter in Brussels, Belgium. AP Photo
    A woman passes by an empty terrace in the Marrolles quarter in Brussels, Belgium. AP Photo
  • A teacher gives online lessons via webcam at the temporarily closed elementary school in the town of Trebisov, eastern Slovakia. TASR via AP
    A teacher gives online lessons via webcam at the temporarily closed elementary school in the town of Trebisov, eastern Slovakia. TASR via AP
  • Hairdressers and clients wear masks in Amsterdam, Netherlands. AFP
    Hairdressers and clients wear masks in Amsterdam, Netherlands. AFP
  • A man disinfects seats for tourists at a beach in Kuta, Bali, Indonesia. EPA
    A man disinfects seats for tourists at a beach in Kuta, Bali, Indonesia. EPA
  • Israeli boy Itamar, 5, receives a dose of the Pfizer/BioNTech Covid-19 vaccine at the Meuhedet Healthcare Services Organisation in Tel Aviv. AFP
    Israeli boy Itamar, 5, receives a dose of the Pfizer/BioNTech Covid-19 vaccine at the Meuhedet Healthcare Services Organisation in Tel Aviv. AFP
  • A patient suffering from Covid-19 is admitted in the intensive care unit of the Basaksehir Cam and Sakura City Hospital in Istanbul, Turkey. Reuters
    A patient suffering from Covid-19 is admitted in the intensive care unit of the Basaksehir Cam and Sakura City Hospital in Istanbul, Turkey. Reuters
  • A health worker prepares to administer the AstraZeneca jab in Abuja, Nigeria. AFP
    A health worker prepares to administer the AstraZeneca jab in Abuja, Nigeria. AFP

Will coronavirus booster shots be needed for ever?


Daniel Bardsley
  • English
  • Arabic

Live updates: follow the latest news on Covid-19 variant Omicron

The Omicron variant is spreading around the globe, disrupting travel and leading to new restrictions being imposed.

Governments are grappling with the surge, with many rolling out Covid-19 vaccine booster drives.

Israel, for instance, is acting quickly to limit its effects by rolling out a fourth coronavirus dose for some citizens.

The country has already administered third doses to more than four in 10 of its population and its experts this week recommended a fourth dose for the over-60s and healthcare staff.

It raises the question of how long it will remain necessary to give boosters. Will they be an annual or twice-annual requirement, or will a few boosters be enough to build lasting immunity?

What can boosters do and where have they been used?

Boosters help the body to strengthen its immunity against coronavirus after it wanes in the months after a previous dose. It can increase the number of neutralising antibodies, the immune cells that attack and disable the virus.

This is seen as particularly important because the Omicron variant contains dozens of mutations and is better able to evade protection from vaccines, meaning stronger immunity is needed to fend it off.

Boosters have already been rolled out, at different rates, in dozens of countries in most regions of the world except sub-Saharan Africa.

Chile is the current leader, with 53 per cent of its population having received a booster, while other nations with significant booster coverage include Iceland (52 per cent), Israel (46 per cent), Uruguay (43 per cent), the UK (43 per cent), Denmark (35 per cent), Malta (34 per cent) and the UAE (33 per cent).

Earlier this month, Albert Bourla, the chief executive of Pfizer, which developed a Covid-19 vaccine with the German company BioNTech, said nations may need to provide fourth doses.

Israel is now forging ahead with this.

Some countries, such as the UK, have offered a fourth shot to people who are considered to be medically more vulnerable to the virus

People getting the Covid-19 vaccine shot at the Ajman Society of Social and Cultural Development in Ajman. The UAE has rolled out booster shots to help curb the pandemic. Pawan Singh / The National
People getting the Covid-19 vaccine shot at the Ajman Society of Social and Cultural Development in Ajman. The UAE has rolled out booster shots to help curb the pandemic. Pawan Singh / The National

Will boosters be needed indefinitely?

Immunity against coronaviruses in general does tend to wane over time, said Dr Andrew Freedman, an infectious diseases specialist at Cardiff University in the UK, so boosters are administered to increase antibody levels.

Even if antibody levels fall, a person may have immunity because the immune system has a “memory” created by previous infection or vaccination.

This can be mediated by memory B cells, which are white blood cells that trigger the rapid production of antibodies against a particular antigen (such as SARS-CoV-2, the coronavirus that causes Covid-19).

Also important are memory T cells, another type of white blood cell, which remain in the blood for long periods after vaccination or the clearing of infection, and can mount a rapid response against the same antigen.

Dr Bharat Pankhania, a senior clinical lecturer at the University of Exeter in the UK and consultant in communicable disease control, said that with some infections, such as Hepatitis B, a person may need five or six vaccine doses before they have long-term protection.

“With respect to the coronavirus, we don’t know whether they will need four or five, or a reformulated vaccine,” he said.

“With coronaviruses, we may need quite a few before we [achieve] sustained immunity, if we do.”

At the moment, he said “nobody knows” if continued regular boosters will be needed.

An Israeli receives a booster dose of a Covid-19 vaccine in Israel. Israeli authorities are now rolling out a fourth dose. Ammar Awad / Reuters
An Israeli receives a booster dose of a Covid-19 vaccine in Israel. Israeli authorities are now rolling out a fourth dose. Ammar Awad / Reuters

How will virus evolution affect the need for boosters?

The virus will in part determine how long boosters are required for. If it becomes less virulent, the need for additional doses may lessen.

With the Omicron variant, scientists may have detected early signs that the virus is becoming less harmful to infected individuals, although infectiousness has increased.

If the Sars-CoV-2 virus evolves until it causes merely common cold symptoms, boosters are unlikely to be needed, said Dr Freedman. There are currently four coronaviruses that cause colds.

“If it remains a serious virus with serious hospitalisation and death risk, an annual booster will be needed,” he said.

New variants may be better able to evade the protection of existing vaccines, which increases the need for boosters to strengthen immunity.

Such variants have also led vaccine developers to work on reformulated vaccines, which could in future be given as boosters.

While new vaccines may be necessary to cope with new variants, Dr Pankhania said, it was important that parts of the world in which only a minority of people have had a Covid-19 dose received supplies.

“Instead of continental Europe or America giving fourth or fifth doses, why don’t we help Africa?” he said.

Will things be different with the next generation of vaccines and people?

Even if today’s adults need repeated boosters, this may not be the case for the youngest in society.

“What we don’t know is the extent to which people who’ve been exposed from childhood will have a better long-term response than people exposed only in adulthood. But we’re looking decades down the line,” said Prof David Taylor, emeritus professor of pharmaceutical and public health policy at University College London.

Another factor that may change the need for boosters is the capability of next-generation vaccines. Prof Taylor said that while we may need boosters for now, this may not be the case for later vaccines, which may offer more durable immunity.

“Probably we’ll need boosters [for the moment], but maybe the intervention of second and third-generation vaccines will mean that’s no longer necessary,” he said.

The hope also is that later vaccines may also be more effective at stopping transmission of the virus as well as preventing serious illness.

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West Ham 2-3 Tottenham
Arsenal 2-2 Southampton
Bournemouth 1-2 Wolves
Brighton 0-2 Leicester City
Crystal Palace 1-2 Liverpool
Everton 0-2 Norwich City
Watford 0-3 Burnley

Manchester City v Chelsea, 9.30pm 

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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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