When you think of hotels in Dubai, images of luxury and opulence immediately spring to mind.
But the top-ranking Dubai hotel, according to TripAdvisor, could not be further from that gold-plated picture.
Nestled down a side street, halfway between Dubai Mall and Business Bay metro stations, the Leva Hotel shares its building, the Mazaya Centre, with a small mall that was first constructed in 1999.
Leva is still something of a secret, with the owner saying he often has to put a sign out on the street letting people know that the utilitarian building is actually a hotel.
There is definitely still a gap in the market in terms of affordability
JS Anand,
Leva hotel owner
“There is a major overload of luxury hotels in Dubai. It just keeps happening with one luxury property after another,” said JS Anand, the owner of the four-star property.
“There is definitely still a gap in the market in terms of affordability.
“You still can’t find enough three and four-star hotels in Dubai.”
The 178-room hotel was awarded the Traveller’s Choice 2021 award by TripAdvisor and is the No 1 Dubai property on the travel website.
This was down to a number of factors, Mr Anand said. Chief among them was a desire among tourists to spend less on the hotel they were staying at and more on what they were doing during the day.
The cost of a room starts at Dh290 per night, on booking.com, which is a far cry from the average daily rate for a room in Dubai of more than Dh890 - according to the latest figures from hospitality analysts STR.
“The market in Dubai has started to change in recent years, there’s no doubt about it,” said Mr Anand.
“Traditionally, hotels in Dubai have been about glamour in fancy buildings with a focus on how they are made.
“But that’s started to change because the mindset of tourists is changing as well.”
He said modern tourists were more likely to put the emphasis on affordability than going all out on luxury.
“The type of guests we have here do not pull up in chauffeur-driven cars,” he said.
“They are more likely to be in a taxi or just off the metro. You won’t find hardcore luxury travellers visiting us.
“What you will find are guests who are putting the emphasis on experience.”
Guests at the Leva Hotel are more interested in going to the nearby Dubai Mall than lounging around in the lap of luxury, he added.
“That’s the question we get asked more than any other by guests: 'How do we get to Dubai Mall from here?'” said Mr Anand.
“We also run a shuttle bus twice a day free of charge for our guests.
“The bus takes them to Kite Beach and La Mer.”
Occupancy at 90 per cent in Ramadan
Mr Anand believes his property’s location is another factor behind its success, despite being in one of the city’s older buildings.
“We are so close to Dubai Mall and we have City Walk right behind us as well,” he said.
“The further you go up the Sheikh Zayed Road towards the World Trade Centre, the more expensive the hotels become.
“But our guests love the flexibility they have of being in such a great location here.”
He said the Mazaya Centre and the surrounding area were untapped gems. Its interior is in stark contrast to its exterior, with a large, modern atrium and new furnishings.
“The building was first built in 1999 and was mixed use with apartments, offices and a mall,” he said.
“The mall is still there but we took over one half of the building when we opened in late 2018.
“There is still so much potential here, especially given its location, that hasn’t been realised yet.”
There is another Leva property in Dubai, with the brand managing serviced apartments in Furjan.
Business is healthy at the property, as you would possibly expect from a hotel with such a high ranking on TripAdvisor.
The occupancy level is currently at 90 per cent, with most of the visitors coming from Europe, he added.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
SUZUME
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The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
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'Midnights'
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How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
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