Dividends

The ex-dividend date is the date on which shares are sold without an entitlement to the next dividend. It is normally set one business day before the record date which is determined by the London Stock Exchange Dividend Procedure Timetable. Shares bought prior to this date are eligible for a dividend whereas share purchased on or after this date will not receive a dividend payment.

The record date is one business day after the ex-dividend date and determines who the shareholders on the record are. You must be on the Company's share register on this day to receive a dividend.

Dividends are paid in cash, typically by cheque or directly into a nominated bank account.

For a more convenient way to receive your dividends, have them paid into your bank or building society account. The benefits of having your dividend paid directly are:

• More secure than cheques by post.
• No need to pay in each cheque.
• Funds placed into your account on the payment date.
• Avoid the inconvenience and cost of lost, spoiled or out of date cheques.
• Dividend Confirmation is sent to your registered address.

You will need your shareholder reference when making enquires, which can be found on your share certificate.

To take advantage of this service or for further details, contact Equiniti or visit Shareview.

Please refer to our Manage your shares page for more information on how to contact Equiniti.

For overseas shareholders, a separate dividend service provided by Equiniti enables those living oversea to have their dividend paid into their bank account, for a small fee. For further details please contact Equiniti or visit Shareview.

You will need your shareholder reference when making enquires, which can be found on your share certificate.

Please refer to our Manage your shares page for more information on how to contact Equiniti.

All UK taxpayers have an annual tax-free dividend allowance of £2,000, so only dividend income above this allowance is taxed. The dividend allowance is in addition to your personal allowance. All dividend payments are now paid gross with a dividend confirmation statement.

If you sell any of your shares at a profit, you may have to pay capital gains tax and should submit a self-assessment tax form.

Overseas shareholders should enquire into dividend tax treatment for their jurisdiction and make any required tax payments to their local authorities.

Contact Equiniti with any dividend enquires. Please refer to our Manage your shares page for more information on how to contact Equiniti. You will need your shareholder reference when making enquires, which can be found on your share certificate.