Smog envelops buildings on the outskirts of the Indian capital New Delhi. Roberto Schmidt / AFP
Smog envelops buildings on the outskirts of the Indian capital New Delhi. Roberto Schmidt / AFP
Smog envelops buildings on the outskirts of the Indian capital New Delhi. Roberto Schmidt / AFP
Smog envelops buildings on the outskirts of the Indian capital New Delhi. Roberto Schmidt / AFP

To beat the smog, India introduces vehicle tolls


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NEW DELHI // In a bid to revamp its reputation as the city with the filthiest air in the world, the Delhi government on Sunday introduced a trial toll on lorries and other commercial cargo carriers that enter the metropolitan area.

The trial began two weeks before the festival of Diwali, when firecrackers erupt across the city in celebration, pouring more smoke into the already smoggy air.

The supreme court last month granted approval for the four-month trial, which will end in February. Light commercial vehicles will have to pay 700 rupees (Dh39.30) to enter Delhi, while heavier trucks and trailers will have to pay 1,300 rupees.

One owner of a small fleet of “tempos” – or light trucks – in the suburb of Gurgaon, speaking on the condition of anonymity, worried about paying the 700 rupees toll into the capital.

His vehicles haul furniture from showrooms that line the road from Delhi to Gurgaon, making deliveries to customers in the city. He was not sure as yet whether the toll would apply to him.

"The question is: Who pays the money?" he told The National.

“Will my showroom pay it, or will he pass it on to the customer? And if the customer has to pay, then maybe he’ll just start looking at furniture shops in the city itself, rather than pay this extra rate.”

Delhi does not allow commercial vehicles to ply on its roads during the day, but more than 50,000 light and heavy lorries enter Delhi between 8pm and 6am each day, according to the Centre for Science and Environment (CSE), a New Delhi-based non-profit.

“The legal principle on which this charge has been levied is the principle of ‘polluter pays’,” said Harish Salve, the supreme court lawyer whose petition prompted the October 12 order.

Taxing vehicles to tackle the problem makes economic sense. Anumita Roychowdhury, who heads the campaign for clean air at CSE, said that the most rapidly growing source of air pollution in Delhi is the city’s vehicles.

Delhi has more cars than Chennai, Mumbai and Kolkata put together, and 1,400 new cars are added to the roads every day.

“The problem of pollution is growing at a more rapid pace than our ability to control it,” Ms Roychowdhury said, adding that vehicle owners needed to pay “the real cost” of owning and using vehicles, in terms of tolls, taxes and parking charges.

But Nandikesh Sivalingam, a Greenpeace India campaigner, said the toll could only be a “temporary solution”.

Until now, lorries often drove through Delhi at night to avoid paying the tolls charged on the motorways that bypass the city.

Mr Sivalingam pointed out that trucks now detouring around Delhi to avoid its new toll would only be taking their pollution elsewhere.

The All India Motor Transport Congress, a body that represents the owners of roughly 8.7 million lorries and 200,000 private buses and light commercial vehicles, has not yet commented on the toll. But it has protested previous moves to increase tolls and taxes.

Delhi’s air has deteriorated alarmingly over the past decade. In May last year, the World Health Organization (WHO) declared that the Indian capital had the most polluted air in the world, outstripping even the notoriously noxious air of Beijing.

The WHO found an average concentration of 153 micrograms per cubic metre of fine particulate matter, compared with Beijing’s average of 56 micrograms. Known as PM2.5, these particles have been linked to health disorders such as bronchitis, lung cancer, respiratory ailments and heart disease.

By 2025, according to the Max Planck Institute for Chemistry in Germany, Delhi will have the world’s highest number of premature deaths caused by air pollution – with nearly 32,000 people dying annually.

When WHO released its rankings, Indian authorities called them misleading and insisted that Delhi was on par with Beijing. But the new toll is an implicit admission by the judiciary and the government that Delhi needs a fresh breath of air.

The situation turns particularly severe in the winter months.

“Cooler air settles close to the ground, and there’s a lot of moisture,” said Jatin Singh, the founder of Skymet, a private weather forecasting service. “And there’s no wind to blow the haze away.

“The haze days are arriving earlier and earlier every winter because of the number of vehicles and construction activity.”

ssubramanian@thenational.ae

* with additional reporting from Agence France-Presse

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

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Financial considerations before buying a property

Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.

“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says. 

Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.

Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier. 

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

if you go

The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow. 
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes). 

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

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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The specs: Rolls-Royce Cullinan

Price, base: Dh1 million (estimate)

Engine: 6.75-litre twin-turbo V12

Transmission: Eight-speed automatic

Power: 563hp @ 5,000rpm

Torque: 850Nm @ 1,600rpm

Fuel economy, combined: 15L / 100km

Tips%20for%20holiday%20homeowners
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The%20specs
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Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

Gender pay parity on track in the UAE

The UAE has a good record on gender pay parity, according to Mercer's Total Remuneration Study.

"In some of the lower levels of jobs women tend to be paid more than men, primarily because men are employed in blue collar jobs and women tend to be employed in white collar jobs which pay better," said Ted Raffoul, career products leader, Mena at Mercer. "I am yet to see a company in the UAE – particularly when you are looking at a blue chip multinationals or some of the bigger local companies – that actively discriminates when it comes to gender on pay."

Mr Raffoul said most gender issues are actually due to the cultural class, as the population is dominated by Asian and Arab cultures where men are generally expected to work and earn whereas women are meant to start a family.

"For that reason, we see a different gender gap. There are less women in senior roles because women tend to focus less on this but that’s not due to any companies having a policy penalising women for any reasons – it’s a cultural thing," he said.

As a result, Mr Raffoul said many companies in the UAE are coming up with benefit package programmes to help working mothers and the career development of women in general. 

The Good Liar

Starring: Helen Mirren, Ian McKellen

Directed by: Bill Condon

Three out of five stars

The specs

Price: From Dh529,000

Engine: 5-litre V8

Transmission: Eight-speed auto

Power: 520hp

Torque: 625Nm

Fuel economy, combined: 12.8L/100km

Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5