A schoolgirl in Dubai has become one of the world’s youngest certified scuba divers after she plunged 10 metres underwater.
Ellie May Craig passed the exam on her 10th birthday, December 31, 2020.
Children aged under 10 are not allowed to take the test.
She took it through Professional Association of Diving Instructors, the world’s largest scuba-diving training organisation.
The next day, she completed her open-water diving certificate at Jumeirah Beach, making her one of the few children to achieve the feat worldwide. Similar records are held by only a few other boys and girls.
Her performance was recorded by examiners.
“I was a bit nervous, but mainly excited. When I got to Al Boom Diving Centre on Al Wasl Road, I went straight into the pool and did some skills,” the Briton said.
“Then we went on a minibus to this private bit of Jumeirah Beach and we did the sea work. I was really pleased to hear from my instructor that I passed.
“I felt really excited, but I was really tired. When I came home I had the coolest diver cake with pink flippers and a big number 10.”
The Year 5 pupil of Gems FirstPoint School said she was proud of her achievement, but found the second set of exams, for the open-water dive, tougher than expected.
“I woke up again nice and early to go back to Al Boom Diving Centre,” she said.
“Then we did some more pool work, like taking my mask off and swimming around, lots of skills.
“After that I did some sea work, such as towing people in.
“It was very hard, because it was cold.”
Towing people in a pool is a water rescue exercise and demonstrates the swimmer’s fitness and strength.
Ellie is certified to go as deep as 12m but could only do 10m because of the cold.
Her mother, Tracey Craig, said she wore three wetsuits on the day to keep warm.
“I think she found it a little bit more challenging than she thought.
“But she was so determined. When she came out of the water, she said there was no way she was going to give up and she was going to get that certificate on the day.”
The family thanked the team at Al Boom Diving Centre, in Jumeirah 1, for allowing Ellie to make the attempt.
“We would not have done this anywhere else,” said her grandfather, Ray Hewitt, 57, who is an experienced diver and often dives with Ellie May.
He said Ellie, who has lived in the UAE since she was one, was inspired to make the attempt after growing up seeing the country’s many record-breaking achievements.
The pair plan to visit Fujairah this weekend to dive at Snoopy Island, a well-known diving spot.
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
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Five personal finance podcasts from The National
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Mohammed bin Zayed Majlis
COMPANY%20PROFILE
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%3Cp%3EHeavyweight%20boxer%20Fury%20revealed%20on%20Sunday%20his%20cousin%20had%20been%20%E2%80%9Cstabbed%20in%20the%20neck%E2%80%9D%20and%20called%20on%20the%20courts%20to%20address%20the%20wave%20of%20more%20sentencing%20of%20offenders.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3ERico%20Burton%2C%2031%2C%20was%20found%20with%20stab%20wounds%20at%20around%203am%20on%20Sunday%20in%20Goose%20Green%2C%20Altrincham%20and%20subsequently%20died%20of%20his%20injuries.%3C%2Fp%3E%0A%3Cp%3E%26nbsp%3B%E2%80%9CMy%20cousin%20was%20murdered%20last%20night%2C%20stabbed%20in%20the%20neck%20this%20is%20becoming%20ridiculous%20%E2%80%A6%20idiots%20carry%20knives.%20This%20needs%20to%20stop%2C%E2%80%9D%0D%20Fury%20said.%20%E2%80%9CAsap%2C%20UK%20government%20needs%20to%20bring%20higher%20sentencing%20for%20knife%20crime%2C%20it%E2%80%99s%20a%20pandemic%20%26amp%3B%20you%20don%E2%80%99t%20know%20how%20bad%20it%20is%20until%20%5Bit%E2%80%99s%5D%201%20of%20your%20own!%3C%2Fp%3E%0A
The Sky Is Pink
Director: Shonali Bose
Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf
Three stars
