Furnace-like temperatures in the UK were welcomed by some but appear to have expedited deaths among elderly people, researchers suggest. PA
Furnace-like temperatures in the UK were welcomed by some but appear to have expedited deaths among elderly people, researchers suggest. PA
Furnace-like temperatures in the UK were welcomed by some but appear to have expedited deaths among elderly people, researchers suggest. PA
Furnace-like temperatures in the UK were welcomed by some but appear to have expedited deaths among elderly people, researchers suggest. PA

Record temperatures propelled excess deaths in England to summer high


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Record summer temperatures propelled UK excess deaths in people aged 65 and over to their highest level since records began in 2004, modelling from the UK Health Security Agency has indicated.

Excluding deaths where Covid-19 was the registered cause, the extra fatalities in this cohort across the five "heat periods" between mid-June and late August reached 2,803.

From July 17 to 20 this year when temperatures were at their highest and London was hotter than parts of Middle East, there were an estimated 1,012 excess deaths among over 65s.

"These estimates show clearly that high temperatures can be a fast and unsuspecting killer for those who are vulnerable," said Isabel Oliver, UKHSA chief scientific officer.

"Higher excess deaths occurred during the hottest days this year and a warming climate means we must adapt to living safely with hotter summers in the future.

"Prolonged periods of hot weather are a particular risk for elderly people, those with heart and lung conditions or people who are unable to keep themselves cool such as people with learning disabilities and Alzheimer's disease."

Heatwave in the UK - in pictures

  • People basking in the sun on a crowded Brighton beach. The temperature in Britain smashed through the 40ºC barrier for the first time in recorded history. PA
    People basking in the sun on a crowded Brighton beach. The temperature in Britain smashed through the 40ºC barrier for the first time in recorded history. PA
  • A man dives into the Serpentine Lake to cool off in Hyde Park, west London. AFP
    A man dives into the Serpentine Lake to cool off in Hyde Park, west London. AFP
  • Firefighters rest as they attend a gorse bush fire, near Zennor, Cornwall. Reuters
    Firefighters rest as they attend a gorse bush fire, near Zennor, Cornwall. Reuters
  • A tourist wears a hat to shield herself from the sun on Westminster Bridge in central London. AP
    A tourist wears a hat to shield herself from the sun on Westminster Bridge in central London. AP
  • A man cools off at Trafalgar Square, central London. Reuters
    A man cools off at Trafalgar Square, central London. Reuters
  • Firefighters respond to a large wildfire in woodland at Lickey Hills Country Park on the edge of Birmingham. PA
    Firefighters respond to a large wildfire in woodland at Lickey Hills Country Park on the edge of Birmingham. PA
  • A railway worker hands out bottles of water to passengers at London's King's Cross, where there are train cancellations due to the heat. AP
    A railway worker hands out bottles of water to passengers at London's King's Cross, where there are train cancellations due to the heat. AP
  • Firefighters control a grass fire in Ravenswood, Suffolk. PA
    Firefighters control a grass fire in Ravenswood, Suffolk. PA
  • Train tracks are painted white to help with the heat at Alexandra Palace train station in London. PA
    Train tracks are painted white to help with the heat at Alexandra Palace train station in London. PA
  • Deer rest in the shade at London's Richmond Park. Reuters
    Deer rest in the shade at London's Richmond Park. Reuters
  • An empty freezer section at Sainsbury's Nine Elms in London. PA
    An empty freezer section at Sainsbury's Nine Elms in London. PA
  • Chippy the chimpanzee enjoys an ice treat at Blair Drummond Safari and Adventure Park, near Stirling. AP
    Chippy the chimpanzee enjoys an ice treat at Blair Drummond Safari and Adventure Park, near Stirling. AP
  • A student dips her head into the fountain at Trafalgar Square, London. Getty Images
    A student dips her head into the fountain at Trafalgar Square, London. Getty Images
  • People turn out to watch the sunrise on Tuesday morning at Cullercoats Bay, North Tyneside. PA
    People turn out to watch the sunrise on Tuesday morning at Cullercoats Bay, North Tyneside. PA
  • A digital thermometer displaying a temperature of 39°C on a London Underground train. PA
    A digital thermometer displaying a temperature of 39°C on a London Underground train. PA
  • A fan finds a way to keep cool while watching the Women's Euro 2022 football match between Italy and Belgium at Manchester City Academy Stadium. AP
    A fan finds a way to keep cool while watching the Women's Euro 2022 football match between Italy and Belgium at Manchester City Academy Stadium. AP
  • An aerial view shows swimmers at Hathersage Swimming Pool, west of Sheffield in northern England. AFP
    An aerial view shows swimmers at Hathersage Swimming Pool, west of Sheffield in northern England. AFP
  • Traffic crosses a bridge at Woodhead Resevoir in West Yorkshire as water levels dip dangerously low. AP
    Traffic crosses a bridge at Woodhead Resevoir in West Yorkshire as water levels dip dangerously low. AP
  • A man leaps from the top of a tree into the River Cam, in Cambridge. Getty Images
    A man leaps from the top of a tree into the River Cam, in Cambridge. Getty Images
  • A packed Gyllyngvase beach in Falmouth. Getty Images
    A packed Gyllyngvase beach in Falmouth. Getty Images
  • A police officer gives water to a sentry in heavy ceremonial uniform, outside Buckingham Palace in central London. AP
    A police officer gives water to a sentry in heavy ceremonial uniform, outside Buckingham Palace in central London. AP
  • A man cools off in a fountain in London. Reuters
    A man cools off in a fountain in London. Reuters
  • A man sunbathes at the harbour in Mousehole, Cornwall. AP
    A man sunbathes at the harbour in Mousehole, Cornwall. AP
  • People swim in the River Wye. Reuters
    People swim in the River Wye. Reuters
  • Passengers feel the heat on the London Underground. The operator advised its customers not to use the metro during the worst of the heatwave. AP
    Passengers feel the heat on the London Underground. The operator advised its customers not to use the metro during the worst of the heatwave. AP
  • Palm House supervisor Will Spolestra waters the plants at the Royal Botanical Gardens Kew, west London, where temperatures inside the greenhouses are cooler than outside during the heatwave. PA
    Palm House supervisor Will Spolestra waters the plants at the Royal Botanical Gardens Kew, west London, where temperatures inside the greenhouses are cooler than outside during the heatwave. PA
  • Dry grass at Greenwich Park, south-east London. AP
    Dry grass at Greenwich Park, south-east London. AP
  • A swimmer takes an early morning dip in the cool water of Jesus Green Lido in Cambridge, eastern England. Getty Images
    A swimmer takes an early morning dip in the cool water of Jesus Green Lido in Cambridge, eastern England. Getty Images
  • Assistant horticulturalist Katie Martyr checks the temperature at the Cambridge University Botanic Garden. Forecasts are for record temperatures exceeding 40°C. Getty Images
    Assistant horticulturalist Katie Martyr checks the temperature at the Cambridge University Botanic Garden. Forecasts are for record temperatures exceeding 40°C. Getty Images
  • Bathers keep cool in a tidal pool at Perranporth Beach in Cornwall, south-west England. Reuters
    Bathers keep cool in a tidal pool at Perranporth Beach in Cornwall, south-west England. Reuters
  • Message boards at London's Victoria Station warn passengers of potential disruption to train services due to the extreme heat. AFP
    Message boards at London's Victoria Station warn passengers of potential disruption to train services due to the extreme heat. AFP
  • Zorro the police horse drinks water from a bucket to cool down during hot weather, on Whitehall in London. Reuters
    Zorro the police horse drinks water from a bucket to cool down during hot weather, on Whitehall in London. Reuters
  • People use a map to shelter from the sun outside Buckingham Palace in London. Reuters
    People use a map to shelter from the sun outside Buckingham Palace in London. Reuters
  • A cyclist rides through Richmond Park in south-west London at sunrise on Monday. Reuters
    A cyclist rides through Richmond Park in south-west London at sunrise on Monday. Reuters
  • The reduced water level at Weir Wood reservoir, near Crawley, south-east England. The UK's Met Office has issued its first 'red warning' for exceptional heat. AFP
    The reduced water level at Weir Wood reservoir, near Crawley, south-east England. The UK's Met Office has issued its first 'red warning' for exceptional heat. AFP
  • A crowded beach at Joss Bay in Broadstairs, south-east England. Reuters
    A crowded beach at Joss Bay in Broadstairs, south-east England. Reuters
  • Swimmers take the plunge to escape the heat in east London. Reuters
    Swimmers take the plunge to escape the heat in east London. Reuters
  • Sunbathers on the parched grass in Greenwich Park, south-east London. AP
    Sunbathers on the parched grass in Greenwich Park, south-east London. AP
  • A sign advises people not to travel on the London Underground during the heatwave. EPA
    A sign advises people not to travel on the London Underground during the heatwave. EPA

Separate analysis from the UK's Office for National Statistics showed total deaths in both England and Wales reached 56,303, which was 3,271 above the long-term average.

Excess deaths were at their highest when temperatures peaked between July 10 and 25 when 2,227 fatalities occurred — 10.4 per cent above average.

There were 5,017 deaths above average among people aged 70 and over across the five heat periods, compared with 1,749 deaths below average in those younger than 70.

Each hot spell was followed by several days that saw a fall in deaths to below average, however.

This could mean that deaths among elderly and vulnerable people were "brought forward" by the heat and took place earlier than would otherwise have been the case.

"During the UK summer of record-breaking temperatures, there was an increase in deaths," said Sarah Caul, head of mortality analysis at the ONS. "However, these spikes around the hottest days were followed by periods of below average mortality."

"This is likely to be a result of short-term mortality displacement, especially among older age groups, where people died a few days or weeks earlier than expected.

"This trend is consistent with what we have seen in previous summers with heatwave periods.

"It is also the case that despite peaks in mortality during heatwaves, the majority of days in the winter period [December to March] show a higher number of deaths than we see during summer."

Heat periods are defined by the UKHSA and the ONS as days on which a level-three heat health alert is in place, or days when the mean temperature in central England is greater than 20°C.

The five periods meeting this criteria during summer 2022 were June 16 to 19, July 10 to 25, July 30 to August 5, August 8 to 17 and August 23 to 25.

Of the leading causes of excess deaths across the summer, those due to cardiac arrhythmias — an irregular heartbeat — showed the largest percentage change during the five heat periods.

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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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Saturday (all times UAE)

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Updated: October 07, 2022, 3:12 PM