On Tuesday evening, Lebanon's capital Beirut was rocked by an enormous twin explosion, heard as far away as Cyprus, which devastated the city.
It is the largest destruction the previously war-torn city has seen in decades and pictures emerged of collapsed buildings and shattered windows tens of kilometres away from the blast site.
Lebanon was already on the brink of collapse, with a severe economic crisis that has ignited mass protests in recent months. Its hospitals – many of which suffered damage – were struggling financially even before the coronavirus pandemic began earlier this year. When the thousands of wounded started to arrive, they were quickly overwhelmed.
All the live latest updates
What caused the explosion?
Prime Minister Hassan Diab said an estimated 2,750 tonnes of the agricultural fertiliser ammonium nitrate that had been stored for years in a "dangerous" portside warehouse had blown up.
Local TV station LBCI said that workers welding a door at the warehouse on Tuesday started a fire that ignited the chemicals, according to people who attended a Higher Defence Council briefing after the blast.
Ammonium nitrate is an odourless crystalline substance commonly used as a fertiliser that has been the cause of numerous industrial explosions over the decades. When combined with fuel oils, it creates a potent explosive widely used by the construction industry, but also by insurgent groups like the Taliban for improvised explosives.
Read more about Ammonium nitrate and why it’s so deadly
Where did the ammonium nitrate come from?
General Security head Maj Gen Abbas Ibrahim said the material had been confiscated years earlier and stored in the warehouse, just minutes from Beirut's shopping and nightlife districts.
The ammonium nitrate arrived as cargo on the ship MV Rhosus in 2014, according to two letters issued by the director general of Lebanese Customs. For reasons that are unclear, dockworkers unloaded the chemical, which can be used to make fertilisers and explosives, and put it into storage.
Read more: A breakdown of the Beirut blast
Customs officials later asked judicial authorities at least twice to issue orders for the ammonium nitrate to be confiscated or re-exported, according to the letters. In one of the letters, dated May 3, 2016, the director general at that time, Shafik Merhe, warned of “the extreme danger” from storing the chemical in a warehouse “in this unsuitable weather”. The material posed a risk to the staff and the port, he said.
Lebanese broadcaster LBCI reported that the Rhosus had been scheduled to sail with its cargo from Beirut six years ago but stayed at the port due to a mechanical failure.
Read more: ‘They became ashes’: dozens killed in massive explosion at Beirut port
Was the blast ignited by fireworks?
Investigations are ongoing into the cause of the incident. Local TV stations reported initially that a stockpile of fireworks in a nearby warehouse may have cause a fire. Videos showed that the fire appeared to spread, possibly setting off the explosions, the second of which caused a mushroom cloud and generating a shock wave. The involvement of fireworks has not been confirmed, and it is now thought that it could have been as a result of the welding.
Under normal storage conditions and without a very high heat, it is difficult to ignite ammonium nitrate, supporting the theory that a smaller incident led to the secondary explosion.
Read More: Makeshift ambulances and overflowing wards: Beirut’s medics rally after port blast
How many people are dead and injured?
An official with the Lebanese Red Cross said at least 158 people were killed and more than 6,000 were wounded, with some still missing. The death toll is expected to rise as overburdened hospitals continue to treat victims of the blasts, with at least 100 people still missing.
Among the dead are a few foreign nationals. Architect Jean-Marc Bonfils from France died, while a further 24 French people were injured. A German diplomat also died, as did the wife of the Dutch ambassador.
Read More: 'Heroes always survive': Families of Beirut explosion missing plead for news
What’s the damage?
Beirut Governor Marwan Abboud says 300,000 are now homeless, nearly 50 per cent of Beirut is damaged and the cost of the destruction ranged from $3-5 billion.
Even 10 kilometres from the blast at Beirut airport, ceilings fell down and windows broke.
Read More: Beirut airport damaged in explosion, but flights continue
Read More: 300,000 people left homeless by blast, governor says
Read More: Beirut before and after the explosion
What is the government doing?
Information Minister Manal Abdel Samad and Environment Minister Damianos Kattar both announced their resignations on Sunday, in a further hit to the embattled government of Prime Minister Hassan Diab.
Calling the explosion an "enormous catastrophe", Mr Kattar said he had lost hope in a "sterile regime that botched several opportunities".
The government has given an "investigative committee" four days to determine responsibility, and Foreign Minister Charbel Wehbe told French radio they will be punished for "this horrible crime of negligence".
The government has also declared a two-week state of emergency and handed security of the capital to the army.
An investigation has been ordered by President Michel Aoun. Separately, MPs have set up a committee to carry out another investigation that they say requires international assistance because of the number of high-ranking senior officials implicated in negligence that led to the explosion.
While the investigations go on, cabinet has ordered the army to place an undisclosed number of port officials under house arrest.
Read More: Beirut blast: MPs sceptical government can deliver justice and accountability
How have Beirutis reacted?
Hundreds took to the streets on Saturday and Sunday night to protest the government's apparent complicity in the disaster. They stormed some of the ministries to denounce the corruption of their leaders, some carried mocked-up gallows and nooses.
Many of the people in Beirut are simply shocked by the extent of the devastation. Some are leaving their shattered homes to move out of the city until it’s safe to go back, while others are opening their doors, despite the Covid-19 pandemic, to offer shelter to those who lost everything.
People are also setting up food and water distribution points, handing out clothes and supplies.
Hundreds have lost pets in the chaos and confusion. But local shelter Animal’s Lebanon is trying to help re-unit lost animals with their owners and offer care to injured pets.
Read more – Finding Fido: Beirutis search for pets among explosion wreckage
Read more – Beirut explosion: Lebanese open their homes to strangers displaced by blast
What has the international reaction been?
World leaders and international organisations pledged nearly $300 million in emergency humanitarian aid, but warned on Sunday that no money for rebuilding the capital will be made available until Lebanese authorities commit themselves to the political and economic reforms demanded by the people.
Over 30 participants to an international conference offered help for a “credible and independent” investigation, another key demand of the protesters. World leaders offered help in the form of aid and field hospitals.
French President Emmanuel Macron landed in Beirut on Thursday. He said Lebanon was facing a political and economic crisis, and that it would continue to suffer unless it enacted reforms.
"We must act quickly and efficiently so that this aid goes directly to where it is needed," Mr Macron said.
"We must all work together to ensure that neither violence nor chaos prevails. It is the future of Lebanon that is at stake."
The World Health Organisation said it will airlift medical supplies to Lebanon to cover up to 1,000 trauma interventions and up to 1,000 surgical interventions.
WHO spokesman Tarik Jasarevic said supplies airlifted from a "humanitarian hub" in Dubai in the United Arab Emirates would be used to treat burns and wounds caused by broken glass and other debris from the explosion.
Rescue teams flew in on Wednesday and Thursday from France, Russia, the Czech Republic and elsewhere. Jordan, Egypt, Russia and France were flying in field hospitals and medical staff to assist.
United Nations chief Antonio Guterres expressed his "deepest condolences," saying the attack had also injured some UN personnel.
Read more: Beirut explosion: international community offers aid to help victims
Saudi-funded medical teams were dispatched from north Lebanon to Beirut to care for and to help transport the wounded on Tuesday, while a specialised team from a medical centre provided emergency health care services in the Lebanese capital, according to the state-run Saudi Press Agency.
Prosecutors in France also opened an investigation into "involuntry injury" on Wednesday – 21 French nationals were wounded in the devastating blast.
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
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
AL%20BOOM
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
UAE players with central contracts
Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.
More coverage from the Future Forum
Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
COMPANY%20PROFILE
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BELGIUM%20SQUAD
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'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
COMPANY%20PROFILE
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The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
Results
United States beat UAE by three wickets
United States beat Scotland by 35 runs
UAE v Scotland – no result
United States beat UAE by 98 runs
Scotland beat United States by four wickets
Fixtures
Sunday, 10am, ICC Academy, Dubai - UAE v Scotland
Admission is free
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Company%20Profile
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Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions