Limits on liquids in cabin baggage could be removed by summer 2024 at major UK airports due to the use of advanced scanners.
Since 2006, passengers have been required to restrict liquids in bags carried on board flights to containers of no more than 100ml, which must be stored in clear plastic bags, amid security concerns.
Laptops must also be removed for inspection.
Passengers failing to remove items such as creams, bottles and laptops from their bags for inspection is the biggest cause of delays at airport security.
But both restrictions are now set to go, according to reports.
Large UK airports have been told to install advanced computerised tomography (CT) scanners, like those used in hospitals, which will allow airports to examine the items inside bags, by mid-2024.
A trial of the technology was announced in 2019, but the pandemic delayed the roll-out.
Former transport secretary Grant Shapps said at the time it could “mean an end to passengers having to use plastic bags or rationing what they take away with them” if it was successful.
Heathrow’s chief executive told The Times the airport was slowly rolling out the scanners.
John Holland-Kaye said: “We have just started the expansion of the security area in Terminal 3 which will have more CT scanners and have a deadline of mid-2024 from the DfT. By then the normal passenger experience will be that liquids stay in bags.”
The scanners, which are also currently being trialled at Gatwick, allow operators to inspect bags from every angle.
An official announcement is expected before Christmas.
The restrictions were brought in following a foiled plot in August 2006 to bring down as many as 10 passenger planes using explosives which were disguised as soft drinks.
For weeks almost all cabin baggage was banned on flights, except passports and wallets, and a total ban on liquids was in place for longer.
By November, liquids were again permitted in carry on bags, however, they had to be restricted to 100ml and fit in a clear plastic bag measuring no more than 20cm by 20cm.
Decades of flight: Heathrow through the years — in pictures
Laptops, tablets and cameras must also currently be removed from cabin bags.
The technology is already in use at Shannon airport in Ireland, where the 100ml rule has been scrapped. It said the introduction has halved the time passengers spend in security screening.
Consumer champion Which? recently revealed a list of the UK's worst airports for security queues.
Leeds Bradford was named the worst, with an estimated average wait time of 35 minutes.
London City was the best performing of the airports studied, with an average estimated security queue time of only 12 minutes. Half of its users reported a wait time of between five and 10 minutes.
Researchers asked about 1,300 people who travelled from a UK airport between February and August how long they had queued for security.
Airports and average waiting times
- 1 Leeds Bradford: 35 minutes
- 2 Bristol: 30 minutes
- 3= Birmingham: 24 minutes
- 3 = Manchester: 24 minutes
- 5 Heathrow: 20 minutes
- 6 Luton: 19 minutes
- 7= Stansted: 18 minutes
- 7= Belfast International: 18 minutes
- 9= Gatwick: 16 minutes
- 9= Edinburgh: 16 minutes
- 10 Newcastle: 15 minutes
- 11 Glasgow International: 13 minutes
- 12 Belfast City: 13 minutes
- 13 London City: 12 minutes
UAE currency: the story behind the money in your pockets
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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