Whitbread PLC — Audit Report / Information 2011

May 9, 2011

9 May 2011

Dear Shareholder,

I have pleasure in enclosing Whitbread's Annual Report and Accounts for the financial year ended 3 March 2011. The Annual Report contains a number of illustrations from our corporate website (www.whitbread.co.uk), which was launched in December 2010. The website is the best place to get all of the latest news on the Company and, if you register your email address with us on the website, we will send you a message every time there is important news published on the site.

You will find accompanying this letter the Notice of the 2011 Annual General Meeting, which will be held at 2.00pm on Tuesday 21 June 2011 at The Queen Elizabeth II Conference Centre, Broad Sanctuary, Westminster, London SW1P 3EE. The meeting will be followed by afternoon tea and an opportunity to meet your Board, as well as other senior executives of the Company.

The AGM Notice contains an explanation of the resolutions which will be put to the meeting. The directors consider that all the resolutions to be put to the meeting are in the best interests of the Company and its shareholders as a whole. The directors will be voting in favour of the proposed resolutions in respect of their own beneficial holdings and unanimously recommend that you do so as well. Please note that, like last year, all voting will be by poll using electronic handsets at this year's AGM.

If you are not attending the AGM and wish to vote, you can appoint one or more proxies to attend, speak and vote at the meeting according to your instructions. Your proxy or proxies could be the chairman of the meeting or someone you know personally who has agreed to attend and represent you. Enclosed with this letter you will find a personalised Form of Proxy for the 2011 AGM. The Form of Proxy must reach the Company's registrars not later than 2.00pm on Friday 17 June 2011 or, in the case that the meeting is adjourned, not less than 48 hours before the time appointed for the adjourned meeting (excluding non-working days). You can also submit your proxy or proxies via the Internet by accessing the share portal at www.whitbread-shares.com. If you wish to appoint your proxy or proxies via the CREST system, CREST messages must be received by our agent (ID number RA10) not later than 2.00pm on Friday 17 June 2011 or in the case that the meeting is adjourned, not less than 48 hours before the time appointed for the adjourned meeting (excluding non-working days).

If you are a qualifying shareholder (i.e. you hold at least 64 Whitbread shares), you can request a set of shareholder offer vouchers by calling our registrars, Capita Registrars, on 0844 855 2327, or by emailing whitbread@capitaregistrars.com.

I look forward to seeing you at the AGM.

Yours sincerely

Anthony Habgood Chairman

Whitbread PLC Whitbread Court Houghton Hall Business Park Porz Avenue Dunstable Bedfordshire LU5 5XE