Try this out:- http://jsfiddle.net/adiioo7/3fnZ6/2/
JS:-
jQuery(document).ready(function(){
jQuery( "#tabs" ).tabs({
beforeActivate: function (event, ui) {
if(event.currentTarget.rel)
window.location.href = event.currentTarget.rel;
else
window.location.href = event.currentTarget.href;
}
})
})