Tate & Lyle PLC — Audit Report / Information 2018

Jun 21, 2018

The Directors Tate & Lyle PLC 1 Kingsway London WC₂B_6AT

8 June 2018

Dear Sirs and Madams.

Statement of Reasons connected with ceasing to hold office as Auditors

In accordance with Section 519 of the Companies Act 2006 (the "Act"), we set out below the reasons connected with PricewaterhouseCoopers LLP, registered auditor number Co01004062, ceasing to hold office as auditors of Tate & Lyle PLC, registered no: 76535 (the "Company") effective from 26 July 2018.

The reason we are ceasing to hold office is that the Company undertook a competitive tender process for the position of statutory auditor and we mutually agreed with the Audit Committee not to participate due to the time of our tenure.

Yours faithfully,

Kurti Muntope LU

PricewaterhouseCoopers LLP, 1 Embankment Place, London, WC2N 6RH T: +44 (0) 2075 835 000, F: +44 (0) 2072 124 652, www.pwc.co.uk