Cop26 could set off a new wave of Covid-19 infections in Scotland, a public health expert has warned.
Professor Linda Bauld, chairwoman of public health at Edinburgh University, said it will be “risky” to hold the climate change summit in Glasgow, which is expected to draw up to 30,000 people.
Due to a lack of accommodation, many guests at the UN climate change conference will stay in the homes of people living in and around the city.
The last time world leaders gathered in the UK was at the G7 meeting in Cornwall in June. That month saw a rise in Covid cases in the area, but the UK government denied the gathering was to blame.
Prof Bauld said any surge in infections after Cop26 could spread outside the city and across central Scotland.
“Yes, I am worried about a Glaswegian spike, and I’m not worried just about Glasgow. The central belt is interconnected,” she said.
“And we’re seeing declines here but we may not be able to hang on to those gains.
“We’re trying to open up and everything’s trying to operate more normally.
“Everybody’s delighted to be able to go to the cinema or a concert or have more people in their homes.
“This is hard-won progress thanks to vaccines and other things.
“But having huge mass events at the moment, I think it is risky.”
Earlier this month, the Scottish government introduced rules making vaccine certificates mandatory at mass events.
The rule applies to nightclubs, indoor seated events with more than 500 attendees, unseated outdoor events with more than 4,000 people, and any event with more than 10,000 in attendance.
Delegates at Cop26 will be exempt from the measures but will have to show a negative result from a lateral flow test each day to gain entry.
Covid figures released by the Scottish government on Thursday showed there were 29 deaths and 2,639 new cases recorded in the past 24 hours.
On Wednesday, there were a total of 908 people in Scottish hospitals, down 10 in 24 hours. Fifty of those who had tested positive for Covid were in intensive care.
“Covid-19 continues to be closely monitored by all relevant agencies and we are working with the UK Government, Public Health Scotland and our partners in Glasgow to achieve our priority of a safe and secure Cop26,” a spokeswoman for the Scottish government told The National.
“As part of the code of conduct, delegates will be asked to adhere to enhanced Covid measures in the Cop26 Blue Zone, such as one-metre physical distancing and the wearing of face masks unless seated.
“All other national and local restrictions will continue to apply outside the Blue Zone.”
Queen Elizabeth II and senior members of the royal family will attend the summit, Buckingham Palace announced this week.
One of the principal aims of Cop26, which will run from October 31 to November 12, is to accelerate the ways and means of achieving the Paris Climate Agreement and the United Nations Framework Convention on Climate Change.
Bio:
Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour
Favourite Hobby: Serving poor people
Favourite Book: The Alchemist by Paulo Coelho
Favourite food: Fish and vegetables
Favourite place to visit: London
SPECS
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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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UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Liz%20Truss
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
England squads for Test and T20 series against New Zealand
Test squad: Joe Root (capt), Jofra Archer, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Jack Leach, Saqib Mahmood, Matthew Parkinson, Ollie Pope, Dominic Sibley, Ben Stokes, Chris Woakes
T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince
Sholto Byrnes on Myanmar politics
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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RACE SCHEDULE
All times UAE ( 4 GMT)
Friday, September 29
First practice: 7am - 8.30am
Second practice: 11am - 12.30pm
Saturday, September 30
Qualifying: 1pm - 2pm
Sunday, October 1
Race: 11am - 1pm
Buy farm-fresh food
The UAE is stepping up its game when it comes to platforms for local farms to show off and sell their produce.
In Dubai, visit Emirati Farmers Souq at The Pointe every Saturday from 8am to 2pm, which has produce from Al Ammar Farm, Omar Al Katri Farm, Hikarivege Vegetables, Rashed Farms and Al Khaleej Honey Trading, among others.
In Sharjah, the Aljada residential community will launch a new outdoor farmers’ market every Friday starting this weekend. Manbat will be held from 3pm to 8pm, and will host 30 farmers, local home-grown entrepreneurs and food stalls from the teams behind Badia Farms; Emirates Hydroponics Farms; Modern Organic Farm; Revolution Real; Astraea Farms; and Al Khaleej Food.
In Abu Dhabi, order farm produce from Food Crowd, an online grocery platform that supplies fresh and organic ingredients directly from farms such as Emirates Bio Farm, TFC, Armela Farms and mother company Al Dahra.