HONG KONG // Their precarious rooftop houses have offered refuge from an unaffordable Hong Kong property market, but some of the territory’s poorest residents face losing their makeshift homes as the government seeks to dismantle them.
Perched on top of older buildings, the ramshackle dwellings may offer penthouse views in a city where space is at a premium, but the flimsy structures are frequently battered by typhoons and magnify oppressive summer heat.
The government says they are not safe –– and many of those who live in them agree.
But with luxury apartments selling for more than US$50 million and a waiting list for public housing stretching for years, they say there is nowhere else for them to go.
“The rent is so high out there, how can we leave here? It costs at least several thousand [Hong Kong] dollars, we cannot afford it,” said Su Xingyun, whose family of four lives in a tiny two-room rooftop hut which is under a government removal order.
Their chipboard and corrugated iron home is one among a dark warren of around 10 shacks on top of a 10-storey building in the working-class Sham Shui Po neighbourhood.
Ms Su, 46, moved from mainland China to join her husband, who had lived on the rooftop for 20 years. She would like a better home for her young daughters and has been applying for public housing for several years.
“During a typhoon I’m really afraid. I’m worried that the roof will collapse because I can feel the walls shaking. It’s not safe for a family.”
“We don’t have any privacy,” added Ms Su. A dank shared kitchen with a toilet and shower hose in one corner is where the family cook and wash.
Rooftop residents either own their homes or pay minimal rent to shady landlords. Upgrading to private accommodation can prove impossible, campaigners say.
“The deposit, commission and first month’s rent for even a tiny sub-divided flat can be more than HK$10,000 [Dh$4,700],” said community worker Angela Lui from the Society for Community Organisation (Soco), a local campaign group.
“It’s a big number and families can’t afford it.”
Many rooftop homes were built in the 1950s, when there was an influx of immigrants from mainland China and few building restrictions. Now, it is an even mix of migrants and Hong Kong residents, says Ms Lui. Some have done so for more than 30 years.
While there is no exact record of the number of rooftop residents, there are more than 170,000 substandard homes throughout the city, according to authorities.
The government says its campaign against “unauthorised building works” (UBWs), which include rooftop homes, is in the interests of public safety. Between 2001 and 2011 the buildings department removed 400,000 UBWs.
But the pace of rooftop removals is now outstripping the ability to rehouse due to a lack of coordination between the buildings and housing departments, said Ms Lui.
“The planning of evictions should be linked to the planning of resettlement,” Ms Lui said. “It’s a systemic problem.”
Landlords and tenants of UBWs are not entitled to compensation from the government.
“No one told me this was illegal,” said Ms Su’s neighbour Quang Xuan, 55, a refugee from Vietnam who works as a handyman and has lived in his rooftop home for 10 years.
“When people told me we had to move out I said to myself OK, I will go if I can find another place. But if I can’t find somewhere I can afford, I risk becoming homeless, living under a flyover or in a park.”
Soco estimates that there are about 1,200 homeless people in Hong Kong.
Both the buildings and housing departments declined interview requests but said in statements that they worked closely together and that public rental housing would be offered to those who were eligible.
Eligibility criteria include means testing and living in the rooftop home for more than two years prior to the removal order.
The buildings department said it would not make any resident homeless.
At the end of March this year, there were almost 250,000 applications for public rental housing. The average waiting time for general applications is three years, the housing department said.
Those who are not eligible can get temporary accommodation, but Ms Lui says that moving to the “transit centres” on the outskirts of Hong Kong means residents have to uproot their lives, their children and their jobs, which many do not want to do.
Residents of the Sham Shui Po rooftop have come to an agreement with the building’s landlords – who can also evict them – that they can stay for up to three years, said Ms Lui.
The buildings department removal notice, issued in 2012, does not give a timescale for eviction.
What is certain, though, is that the illegal homes will eventually be torn down.
In the short-term, rent subsidies would help residents move on to something better. But to solve the worsening housing crisis, the government needs to build more affordable homes.
“Hong Kong now is a rich city with a high GDP,” Ms Lui said.
“We have the responsibility to ensure that everybody living here enjoys adequate housing.”
* Agence France-Presse
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RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
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Fight card
Preliminaries:
Nouredine Samir (UAE) v Sheroz Kholmirzav (UZB); Lucas Porst (SWE) v Ellis Barboza (GBR); Mouhmad Amine Alharar (MAR) v Mohammed Mardi (UAE); Ibrahim Bilal (UAE) v Spyro Besiri (GRE); Aslamjan Ortikov (UZB) v Joshua Ridgwell (GBR)
Main card:
Carlos Prates (BRA) v Dmitry Valent (BLR); Bobirjon Tagiev (UZB) v Valentin Thibaut (FRA); Arthur Meyer (FRA) v Hicham Moujtahid (BEL); Ines Es Salehy (BEL) v Myriame Djedidi (FRA); Craig Coakley (IRE) v Deniz Demirkapu (TUR); Artem Avanesov (ARM) v Badreddine Attif (MAR); Abdulvosid Buranov (RUS) v Akram Hamidi (FRA)
Title card:
Intercontinental Lightweight: Ilyass Habibali (UAE) v Angel Marquez (ESP)
Intercontinental Middleweight: Amine El Moatassime (UAE) v Francesco Iadanza (ITA)
Asian Featherweight: Zakaria El Jamari (UAE) v Phillip Delarmino (PHI)
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Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
What is Folia?
Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.
Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."
Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.
In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love".
There are also plans to take Folia to several more locations throughout the Middle East and Europe.
While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."
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
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
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