ABU DHABI // Strict rules curbing the sale and advertisement of tobacco come into force on Tuesday.
The legislation makes it illegal to smoke in a vehicle when a child under 12 is present, forbids the sale of cigarettes to under-18s and bans tobacco advertising and promotion.
Advertisers who flout the rules could face fines of up to Dh1 million, while those breaking the underage smoking rule risk a fine of between Dh500 and Dh10,000.
Doctors, anti-tobacco experts, child safety campaigners and grocery stores have welcomed the move, but also said cooperation between government bodies was vital and a national awareness campaign would help.
“This regulation of tobacco will deter people from smoking and prevent people from second-hand smoke,” said Dr Wedad Al Maidoor, head of the tobacco control team at the Ministry of Health, which is responsible for enforcing the rules.
“The main goal is to create a new generation that will not want a lifestyle associated with tobacco.”
Smoking in houses of worship or educational institutions, such as universities and schools, is also banned, as is the sale of sweets that resemble tobacco products and selling tobacco from a vending machine.
Dr Taisser Atrak, head of paediatrics at Mafraq Hospital in Abu Dhabi, welcomed the measures to ban smoking in a vehicle when a child under 12 is present.
“This will make a major, major difference,” said Dr Atrak, a child safety campaigner.
“Even if a baby is born with good lungs, second-hand smoke can cause many illnesses. Inhaling tobacco in this way can even cause asthma.
“Especially here, in the UAE, because of the weather we close the windows, so the concentration of smoke is even worse. This will have a great effect on reducing respiratory illnesses among children.”
Dr Saicharan Bodi, a respiratory expert at Burjeel Hospital, said a worrying rise in allergies and wheezing among children – of which second-hand smoke is a contributory factor – could be stemmed thanks to the legislation.
“Making it more difficult for teenagers to get their hands on cigarettes is also very important,” Dr Bodi said. “About a quarter of all smokers had their first cigarette before the age of 18. The younger you start smoking, the more addicted you become.”
Smoking is also the single biggest risk factor for developing lung cancer, chronic obstructive pulmonary disease and cardiovascular disease, Dr Bodi said.
Other experts said the law would only be effective if everyone cooperates to enforce them.
A national awareness campaign would help, said Dr Hanan Ali Obaid, head of the Dubai Tobacco-Free Project.
“Now it is very important to implement the law. The law is there but it is not in the process of proper implementation,” she said.
Dr Obaid said Dubai’s Roads and Transport Authority, police, municipality and other organisations should work together to put the laws into effect.
Tobacco kills about six million people a year, according to the World Health Organisation. Of these, 600,000 are non-smokers who have been exposed to second-hand smoke.
Walid Ali, a manager at an Abu Dhabi baqala, said his shop already checked young people’s IDs before allowing them to buy cigarettes, although he did not know if other shops did the same.
“Too many young people are coming – 12, 13, 15,” said Mr Ali, 40, an Iranian.
At Fathima supermarket down the street, one worker, Binita Upreti, 25, said the shop did not sell to children younger than 18.
But she said this could create problems at the store, which is near a primary school.
“Sometimes the kids want to start a problem or make a fight when we don’t sell to them,” she said.
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Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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More on animal trafficking
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
How to help
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Full Party in the Park line-up
2pm – Andreah
3pm – Supernovas
4.30pm – The Boxtones
5.30pm – Lighthouse Family
7pm – Step On DJs
8pm – Richard Ashcroft
9.30pm – Chris Wright
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11pm – Hollaphonic
UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
Co-operation on security initiatives and procurement of defence products
Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
Cutting red tape on import and export of food
PROFILE
Name: Enhance Fitness
Year started: 2018
Based: UAE
Employees: 200
Amount raised: $3m
Investors: Global Ventures and angel investors