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
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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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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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
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
The Two Popes
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Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm