A think tank has suggested the UK should provide visas for people fleeing natural disasters caused by climate change.
The government should provide safe, legal routes for climate refugees to reach the UK to reduce the effects of related migration on border security, the centre-right think tank Onward said.
Climate change is expected to displace hundreds of millions of people over the next 30 years, with some likely to seek refuge in the UK, including by illegal routes.
In its report Forced to Move, Onward proposed a natural disaster visa scheme to let people either earn money to help rebuild their lives before returning home, or settle permanently if they have no home to return to.
The think tank also proposed a scheme for people in vulnerable countries to be trained in sustainability skills and then stay to help their country adapt to climate change, or move to the UK for a limited time to work on the transition to net-zero emissions.
“A robust immigration system and an enforced border to lower the level of illegal migration into the country is key to maintaining public confidence," the report’s authors said.
“However, new controllable visa schemes for those displaced by climate change to come to the UK would enable the government to help those most in need while protecting the integrity of the immigration system.
“Obviously, the UK does not have the capacity to help all who might be forcibly displaced by climate change over the course of the coming century.
“But, as mentioned throughout this report, the UK has demonstrated time and again that it is willing to play its part to help those most in need.”
Climate change around the world - in pictures
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Engineers carry solar panels on to the roof of a property in Barcelona in September 2022. Spain and other Mediterranean countries have generated record amounts of power from wind and solar farms. Bloomberg -

Smoke rises from brick factory stacks in Nahrawan, Baghdad. Tackling emissions from heavy industry is crucial to tackling global warming. Reuters -

A boy stands near a flock of sheep as a sandstorm approaches in the Syrian countryside of Tabqa. Syria is among the countries most vulnerable and poorly prepared for climate change, which is expected to worsen. AFP -

Mountains of smouldering rubbish at the Bhalswa landfill in New Delhi, India. Reuters -

Greenpeace activists take part in a climate change protest in front of the Brandenburg Gate in Berlin in May. AP -

A man carries water bottles across the heavily polluted Negro River in Manaus, Brazil. About 35 tonnes of rubbish are removed daily from the river. AP -

A helicopter drops water on a brush fire in California. Bloomberg -

UN climate chief Patricia Espinosa speaks on the opening day of the Bonn climate change conference in Germany. Getty -

Activists take part in a demonstration to raise awareness of global warming, during an event to mark World Environment Day in Kolkata. AFP -

A helicopter drops water on a bushfire near a residential district in Athens. The fire forced residents to flee. AFP -

A gauge measures water levels in the Rio Nambe river, in New Mexico. Ninety per cent of the state is experiencing extreme drought. Getty -

Afghan refugees search for recyclable material from heaps of rubbish in Karachi, Pakistan. AP -

A climate activist ties herself to the net during the semi-final tennis match between Croatia's Marin Cilic and Norway's Casper Ruud at the French Open in Roland Garros in Paris. AP -

A dance group performs at a climate summit in Stockholm, Sweden. Getty -

US climate envoy John Kerry talks to a delegate at the Stockholm 50 climate summit. Getty -

A boat is stranded during low tide at the Chebayesh marsh in Dhi Qar province, Iraq. Reuters -

A woman crosses a polluted river in Dhaka, Bangladesh. EPA -

A man walks past an abandoned boat in the bed of a drought-affected reservoir on the outskirts of Sana'a, Yemen. EPA
The report called for more investment in climate adaptation in developing countries, working with private investors to limit the number of people forced to leave their homes by extreme weather events.
This could include encouraging private investment by pooling resources with other governments to take the “first loss” on investment in adaptation measures.
Funding for adaptation measures is likely to be a focus of this year’s Cop28 meeting in Dubai after progress on the UN’s Global Goal on Adaptation at Cop27 in Egypt.
There, the UK announced £200 million ($246 million) in adaptation funding for African nations and promised to treble its total support for climate change adaptation to £1.5 billion by 2025.
Onward found 46 per cent of the public backed greater funding for climate adaptation, compared with 28 per cent who opposed it, but only 29 per cent thought the UK had an obligation to host climate refugees.
“We cannot allow climate-related migration to become the defining crisis of the 21st century," said one of the reports co-authors, Ted Christie-Miller.
“The government needs to act now to build climate resilience in the most vulnerable regions on the planet, and open up safe and legal visa routes for those fleeing environmental disasters.”
War on waste
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
While you're here
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
WHAT%20ARE%20THE%20PRODUCTS%20WITHIN%20THE%20THREE%20MAJOR%20CATEGORIES%3F
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
VEZEETA PROFILE
Date started: 2012
Founder: Amir Barsoum
Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
E-cigarettes report
The specs: 2019 Infiniti QX50
Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)
The specs
Price: From Dh180,000 (estimate)
Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder
Transmission: Eight-speed automatic
Power: 320hp @ 5,700rpm
Torque: 400Nm @ 2,200rpm
Fuel economy, combined: 9.7L / 100km
The specs: 2018 Maserati GranTurismo/GranCabrio
Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
Transmission Six-speed automatic
Power 460hp @ 7,000rpm
Torque 520Nm @ 4,750rpm
Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
Company%20Profile
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
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COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
First Person
Richard Flanagan
Chatto & Windus
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Transgender report
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INDIA'S%20TOP%20INFLUENCERS
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If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
TICKETS
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
McLaren GT specs
Engine: 4-litre twin-turbo V8
Transmission: seven-speed
Power: 620bhp
Torque: 630Nm
Price: Dh875,000
On sale: now
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part three: the age of the electric vehicle begins
Read part two: how climate change drove the race for an alternative
Read part one: how cars came to the UAE



