Primary schools in India's capital New Delhi were shut on Friday as air pollution reached “severe” levels, with experts saying anti-pollution measures do not go far enough to protect children from its dangerous health effects.
“In light of the rising pollution levels, all government and private primary schools in Delhi will remain closed for the next two days,” Arvind Kejriwal, chief minister of Delhi, said on X, formerly Twitter.
The city of 20 million people has been shrouded in a toxic smog since the beginning of the month. Visibility was reduced to 500m on Friday morning, as social media users shared videos of the pollution "apocalypse".
Air Quality Index levels in Delhi rose above 400, with the Ashok Vihar station recording 446 AQI, according to the Central Pollution Control Board, the country’s leading environmental watchdog.
An AQI between zero and 50 is considered good, 51-100 is satisfactory, 101-200 moderate, 201-300 poor, 301-400 very poor and 401-500 severe, according to India's air quality standards, which are less stringent than those followed by the World Health Organisation.
Most of the pollution on Wednesday was from PM 2.5 – particulate matter 2.5 microns in diameter or less – and PM 10, according to IQAir, a Swiss company that tracks air quality data worldwide.
The PM 2.5 levels were 417 while PM 10 was 500, the CPCB said in its daily bulletin.
Prolonged exposure to PM 2.5 between 300 and 400 is responsible for respiratory illness, whereas PM 10 between 400 and 500 affects healthy people and seriously affects those with existing diseases, the CPCB says.
“My nose has been itching and my eyes are burning. I am having difficulty in breathing. I can smell and taste dust. I am also worried for my son, who has a runny nose,” Sonam Vardhan, the mother of a four-year-old, told The National.
Many people who had left for morning walks were returning home after complaining of throat and nose congestion. Some were wearing masks.
“I don't know what is the reason, but I have never experienced anything like this before in Delhi. By this time there should be winter fog, but all we can experience is dust and pollution,” said Sonia Lamba, an X user.
Delhi’s environment minister, Gopal Rai, said that the situation could worsen in the next two weeks and that the government was working on a “war-footing” to control the situation.
“We are continuously working on policies … in the whole of North India, there is this kind of situation of AQI ... he next 15 days are very critical for Delhi. The speed of the wind is low, and the temperature is going down,” Mr Rai said.
He blamed the crisis in Delhi on pollution in neighbouring states that had been blown into the city and become trapped, forming a noxious blanket of smog.
The burning of crop stubble by farmers in the nearby states of Uttar Pradesh, Haryana, Punjab and Rajasthan, and the setting off of fireworks to celebrate religious festivals, add to Delhi's winter pollution surge, despite both activities being banned.
“It is wrong to think that the Delhi government can control pollution completely because the matter of pollution is not of Delhi alone. Sources outside Delhi cause twice the pollution here than the sources within. The government is working on a war-footing. We will focus more to control the situation,” he said.
The Delhi government has implemented a graded response action plan to combat air pollution in winter, halting construction and demolition work and banning the entry of light commercial vehicles registered outside Delhi and diesel-guzzling lorries.
The government has also set up Green War Rooms, a high-tech centre, where 17 experts monitor giant screens livestreaming pollution hot spots and updating AQI sensors. The government is using mobile anti-smog guns and water sprinklers to suppress dust.
Health experts, however, say the measures are temporary and will not solve the pollution crisis in the city.
Dr Sushil Kumar Kabra, a paediatric pulmonologist at the All India Institute of Medical Sciences in Delhi, expressed his concern about the potential increase in asthma and respiratory problems, especially among children and the elderly, in the coming days.
“In Delhi, about 15 per cent to 20 per cent of children have asthma and their condition is bound to exacerbate. There are also children and even adults with no underlying conditions but due to pollution, we receive more patients in emergencies complaining of breathlessness or respiratory issues,” Dr Kabra told The National.
“Shutting down schools for two days are temporary measures. Delhi has pollution throughout the year barring 10-12 days. It is worse during winter. There must be a long-term policy for the nation. The cities which have more pollution and the factors contributing to pollution should be studied,” he said.
He further advised parents to not let their children leave home during morning and evening hours when pollution is "more prevalent and make them wear masks".
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
How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
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November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
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October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
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The specs: 2018 Ducati SuperSport S
Price, base / as tested: Dh74,900 / Dh85,900
Engine: 937cc
Transmission: Six-speed gearbox
Power: 110hp @ 9,000rpm
Torque: 93Nm @ 6,500rpm
Fuel economy, combined: 5.9L / 100km
Company%20Profile
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England squad
Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood
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LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The specs
Engine: 4.0-litre V8
Power: 503hp at 6,000rpm
Torque: 685Nm at 2,000rpm
Transmission: 8-speed auto
Price: from Dh850,000
On sale: now