Financial year ended 31st December 2025

‍

NOMOQ Ltd’s approach to tax is to be transparent, to comply with all relevant laws,

regulations, reporting and disclosure requirements and to ensure that all tax liabilities are

paid as and when they fall due.

NOMOQ Ltd regards this document as complying with its duty under paragraph 22(2),

Schedule 19 of the Finance Act 2016.

The tax strategy has been approved by the Board of Directors of NOMOQ Ltd.

‍

Governance & Tax Risk Management

● The Board of Directors are ultimately responsible for the UK tax strategy and themanagement of tax risk. Support is provided, where appropriate, by the group taxfunction of the majority shareholder, the Ardagh Group.

● NOMOQ Ltd has internal policies and practices in place to ensure the accuracy andintegrity of tax filings and the management of tax compliance obligations.

● Suitably qualified professional tax advisors are used to assist in the management oftax and tax risk.

‍

Tax Planning

● NOMOQ Ltd approaches tax planning with the aim of complying with all relevant

UK tax law and legislation.

● NOMOQ Ltd considers its tax position to be straightforward in nature such that

there is no conflict between commercial decisions, operating in a tax efficient

manner, and in complying with relevant tax laws.

● NOMOQ Ltd does not enter into artificial tax arrangements and all transactions

must have a business purpose.

● The use of tax reliefs and incentives is undertaken in line with the intent and spirit

of the legislation.

‍

Relationship with UK Tax Authorities

● We seek to ensure that our engagement with HMRC is professional, open and

honest, and undertaken in a spirit of cooperation to ultimately ensure compliance

with all tax filing, reporting, and payment obligations.

‍

Registered office: Heathcote Industrial Estate, Heathcote Way, Leamington Spa, Warwick, Warwickshire, UnitedKingdom, CV34 6QP | NOMOQ Ltd is a limited company registered in England and Wales | Registration number:1488532

‍