• Signs have been erected in Dubai Marina Walk and Marina Mall Walk warning riders they must dismount. Rory Reynolds / The National
    Signs have been erected in Dubai Marina Walk and Marina Mall Walk warning riders they must dismount. Rory Reynolds / The National
  • In this roughly 500 metre section from Marina Mall to the yacht wharf it is prohibited to cycle or use an e-scooter. Rory Reynolds / The National
    In this roughly 500 metre section from Marina Mall to the yacht wharf it is prohibited to cycle or use an e-scooter. Rory Reynolds / The National
  • E-scooters in particular have grown in popularity and many can reach 25kph or more. Antonie Robertson / The National
    E-scooters in particular have grown in popularity and many can reach 25kph or more. Antonie Robertson / The National
  • Signs warn cyclists and e-scooter riders they cannot exceed 12kph on Marina Walk. Antonie Robertson / The National
    Signs warn cyclists and e-scooter riders they cannot exceed 12kph on Marina Walk. Antonie Robertson / The National
  • Nearby residents said too many riders exceed the speed limit, which they said was rarely enforced. Antonie Robertson / The National
    Nearby residents said too many riders exceed the speed limit, which they said was rarely enforced. Antonie Robertson / The National
  • The 8km walk of one of the city's most popular outdoor attractions. Antonie Robertson / The National
    The 8km walk of one of the city's most popular outdoor attractions. Antonie Robertson / The National
  • A worker carries a huge stack of cardboard to be recycled. Antonie Robertson / The National
    A worker carries a huge stack of cardboard to be recycled. Antonie Robertson / The National
  • Cycling has grown in popularity with Careem's bike-for-hire stations dotted throughout the city. Antonie Robertson / The National
    Cycling has grown in popularity with Careem's bike-for-hire stations dotted throughout the city. Antonie Robertson / The National

Dubai authorities to crack down on e-scooter use outside of five trial areas


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Electric scooters will be available for hire in five areas of Dubai from Monday, as part of a year-long trial aimed at establishing their safe use in the emirate.

People who own e-scooters will also be able to be use them freely - but only in those designated zones, a senior transport official confirmed to The National.

Last week, Dubai's Roads and Transport Authority said the pilot project would be rolled out in Mohammed bin Rashid Boulevard; Dubai Internet City; 2nd of December Street, Al Rigga and Jumeirah Lakes Towers.

E-scooter rentals were banned in early 2019 amid concerns over irresponsible riders.

The sale and private use of two-wheelers continued, albeit in a legal grey area, and the authorities only stopped riders if they rode dangerously.

The next step is for people to able to take their bikes on public transport, such as the metro

From this week, e-scooter owners could be stopped by police if they are found outside of the five trial zones.

And strict rules will govern their use in those districts, banning them from pavements and restricting them to bicycle paths.

“There will be road markings and signage so that it will be safe for people to use,” said Hussain Al Banna, executive director of traffic at the RTA.

“We have to separate scooters and pedestrians so there won’t be any accidents or injuries.

"E-scooters are currently not permitted anywhere in Dubai. Although you can see some people using them, police are enforcing the law as much as possible in order to safeguard people's lives.

"Now with this project we will allow five companies to offer a rental service where they can use the e-scooters in five designated areas."

Local start-ups Arnab and Skurrt, as well as established operators Careem, Lime and Tier, will rent out e-scooters in the areas.

The rental cost is yet to be set out. Helmets, which cyclists must already wear by law, should be worn at all times.

E-scooter trials will be taking place across the city next week. Roy Cooper / The National
E-scooter trials will be taking place across the city next week. Roy Cooper / The National

“If people have scooters they can use them also, but only in these designated areas,” said Mr Al Banna.

E-scooters could be permitted on the city's network of bicycle tracks, but that depends on the outcome of the trial.

“We said we would be conservative at the start. We will do it as a pilot,” said Mr Al Banna.

“Many cities internationally have stopped it. It was not studied properly.

“There were no rules or signage, so people were using them everywhere, on the road, the footpaths. And other cities like Paris have done it nicely, with specific rules.”

France has banned e-scooters from pavements, while Berlin has tightened rules, including limiting their use to bikeways only. Barcelona has gone even further, banning electric scooter rentals entirely.

Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, was recently briefed on the e-scooter trial and plans to extend cycling paths by 88 kilometres across eight districts as part of a five-year masterplan.

Dubai's cycle network ambitions

Mr Al Banna said the first two phases will link the beach-side community of Jumeirah with Al Sufouh, which is home to many of the city's universities and the first station on the Dubai Tram route, and the Downtown rea to Dubai International Finance Centre (DIFC).

“Every year we will create a certain number of kilometres of tracks,” said Mr Al Banna.

“For example, next year, we have a focus on linking Jumeirah with the Sufouh area. And we have also a focus on linking the Boulevard with DIFC with Trade Centre, with Emirates Towers. We have a plan to link those areas together.”

Priority has been given to the construction of tracks in three districts, spanning total of 31km.

The first 16km stretch extends from Jumeirah Beach, parallel to the existing pedestrian track, passes along Al Sufouh Street before linking with the existing cycling track at the King Salman Street, near Dubai Marina.

The second 7km route runs from the Mohammed bin Rashid Boulevard to the cycling track on Jumeirah Street in the DIFC district and the 2nd of December Street.

The third (8 km) section links cycling tracks at Al Khawaneej and Al Warqaa through the Sheikh Zayed bin Hamdan Al Nahyan Street and Tripoli Street.

News of the extension of the tracks has been welcomed among the cycling community in Dubai.

“Dubai already has world-class cycling facilities and you can easily cycle around communities but you couldn’t cycle from one community to another,” said Andy Fordham, founder of the Dubai Cycling Community group.

“This will change that. The next step is for people to able to take their bikes on public transport, such as the metro.

“You can bring your bike onto trains in the rest of the world. Once that happens it will really open up Dubai as a cycle friendly city.”

But he said a culture change was required.

“We would need to educate motorists about driving with cyclists on the road,” he said.

“We live in an age where so many drivers are distracted when they are behind the wheel, especially with mobile phones.

“It only takes a moment of inattention for something to go wrong.”

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."
What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

 

Specs

Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request

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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels