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This tax strategy statement has been prepared and published in accordance with paragraph 16 (2), Schedule 19, of the Finance Act 2016, on behalf of Dobbies Garden Centres Group Limited and all UK tax resident companies in the group (the “Group”)

It has been approved by the Group’s Board of Directors, and is effective for its accounting period commencing on 6 March 2023. This tax strategy statement will be re-approved and republished at least annually

As a responsible retailer, the Group takes its tax compliance responsibilities seriously and places a high value on its relationship with HMRC

The Group seeks to ensure the integrity of all reported tax numbers and to ensure compliance with all our tax obligations. Accordingly, the Group endeavours to comply with all relevant tax legislation, regulations and obligations regarding the filing of tax returns and payment of taxes

How we manage UK tax risk

The Board is ultimately responsible for identifying tax risks and determining what actions should be taken in relation to those risks. The Senior Accounting Officer (“SAO”) is the Board member with operational responsibility for tax matters which are discussed by the Board. The SAO is currently Debbie Harding, Director. The Group’s tax strategy drives behaviour in regard to taxation and tax risk

On a day-to-day basis, senior managers are responsible for ensuring the accurate calculation and payment of all taxes and compliance with all related flings. Each has professional qualifications and experience consistent with their responsibilities and have designed procedures and processes to ensure compliance with tax obligations. They are supported by an experienced finance team with relevant expertise and through training plans that ensure their knowledge remains current and relevant

If a tax risk exists due to a specific uncertainty or complexity, external advice will be sought from our professional tax advisors. We see this as a valuable source of specific tax expertise to supplement the skills of the SAO and the wider finance team, as appropriate

Our attitude to tax planning and risk

Our approach to tax planning and risk is governed by our overarching objective of ensuring we comply fully with our regulatory obligations and ultimately pay the right amount of tax

The Group assesses its tax risks, like other business risks, based on the likelihood of occurrence and scale of the impact

In arranging commercial transactions we consider the tax implications and seek to take advantage of available tax incentives, reliefs and exemptions in line with available tax legislation. We do not undertake tax planning which is unrelated to commercial transactions

The Group’s corporate structure is non-complex and all entities are domiciled in the UK for tax purposes. All intercompany transactions are undertaken at arms’ length

Any tax planning arrangements require Board approval

How we work with HMRC

Dobbies seeks to work with HMRC and its representatives in a professional, transparent and constructive manner. As with our approach to tax affairs, we are open and co-operative in all interactions with HMRC and our appointed Customer Compliance Manager (CCM)

HMRC is kept up to date with business changes so any tax implications can be discussed on a real-time basis and agreement can be sought from HMRC. If any uncertainty around the application of new or amended tax legislation exists, these matters are discussed with HMRC and our professional tax advisers

The Group is committed to resolving any outstanding matters with HMRC in a timely fashion