ABU DHABI // Sahdia Khurshid stands in front of the blackboard, her full attention on the dozen students seated around the table in her sunny classroom in Abu Dhabi Gate City.
But this is no ordinary classroom, and these are no ordinary students. At the Ability Centre for Special Needs, students mix physical therapy sessions and independence-boosting classes along with their normal course work.
"It's always challenging," said Ms Khurshid, who has been teaching English and maths at the school for nearly a year. "These students are different, and it's always challenging, but I like it this way. I wouldn't want it another way."
The centre will be one of two local charities to benefit from funds that will be raised later this month at the Saadiyat Beach Classic, the second annual golf tournament organised by golf legend Gary Player.
The Ability Centre for Special Needs - along with the Emirates Autism Centre- will use the funds to boost their programming and purchase much-needed equipment during a time when funding sources are scarce.
"One hundred per cent, this money will make a big difference," said Ahmed Ghazi, a member of the board of the Ability Centre.
Last year, the golf classic raised Dh1.2 million.
At the Emirates Autism Centre, the 50 students receive individualised, one-on-one instruction from qualified instructors, but maintaining the centre's quality standards is difficult when the parents carry the burden of paying for the school's operations.
"There's no government entity, no patron giving us money," said Amel Galal Sabry, the director and founder of the three-year-old organisation. "There's no pool of money we keep dipping into."
Mrs Sabry said tuition and fees for one child at the Autism Centre is Dh42,000 a year, but the cost to the centre of one child is closer to Dh75,000.
"This type of centre needs support to maintain and develop the programmes necessary for the children," said Mohammed el Sayed Sharaan, a board member and parent at the Autism Centre. "Our goal is for these children to achieve, and that takes a big investment."
At the Ability Centre, a clinic on the second floor sits empty because the school does not have the funds to hire a nurse, and the library is filled with books not suitable for children with special needs.
"We are expecting more students. We are the one of the only ones in Abu Dhabi who take cerebral palsy cases, and we are expecting to expand, but we have empty classrooms and we need equipment, which is very expensive," said Noha Mamdouh, the public relations manager at the Ability Centre.
Ms Mamdouh and Mr Ghazi said about 95 per cent of the families who use the centre - 30 students ranging in age from three to 34 attend the school - are unable to pay the Dh30,000 tuition.
"Always, we are operating with a shortage," Mr Ghazi said. "We are looking to improve the facilities and open a sensory room, but so far we have been getting money by luck."
The proceeds from the golf tournament will go towards purchasing equipment and basic school supplies and paying the salaries of the nine teachers.
At the Autism Centre, administrators and teachers said the added revenue would mean reopening popular classes and improving existing programmes.
"There are no words about how much the money would help, but one of the areas that would be improved is the sports equipment room, where the students get to be most free. We need newer and safer equipment," said Khadeeja Ibraheem, a teacher.
A music class that was cancelled because of a lack of staff, for example, could be reopened.
"There is so much talent we have not been able to tap into because of a lack of money," said a teacher Mohammed Ismaiel Adbullah. "Could you imagine if we had a constant source of money?"
Lee Tabler, the CEO of the Tourism Development and Investment Company, which oversees the golf tournament, said he expects the Saadiyat Beach Classic to raise "substantially more" than last year.
"We specifically chose children's charities in Abu Dhabi that were lesser-known and needed more support," Mr Tabler said. "And we expect to be able to help these charities a great deal."
For Ability Centre student Abu Baker, 25, money is not a primary concern, but being in a school with his peers is paramount.
"I like to be at school and in classes with my friends," Mr Baker said. "That is my favourite part of the day."
The Saadiyat Beach Classic, scheduled for January 24, raises funds through donations and with a charity auction and gala dinner held at the Emirates Palace. Some of the items up for bid this year include a Tiger Woods autographed personal driver, three specially commissioned art pieces and a couture dress made to measure by designer Rami al Ali.
jthomas@thenational.ae
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
MEFCC information
Tickets range from Dh110 for an advance single-day pass to Dh300 for a weekend pass at the door. VIP tickets have sold out. Visit www.mefcc.com to purchase tickets in advance.
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
The years Ramadan fell in May
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 specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Fast%20X
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match info
Maratha Arabians 138-2
C Lynn 91*, A Lyth 20, B Laughlin 1-15
Team Abu Dhabi 114-3
L Wright 40*, L Malinga 0-13, M McClenaghan 1-17
Maratha Arabians won by 24 runs
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
The biog
Family: He is the youngest of five brothers, of whom two are dentists.
Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
Where he works: Liberty Dental Clinic