Whitbread PLC — Audit Report / Information 2015

Jul 10, 2015

This document is important but is sent for your information only and requires no voting or other action on your part. If you have sold or transferred all of your shares in Whitbread PLC please send this document and the accompanying statement to the purchaser or transferee or to the agent through whom you acted for forwarding to the purchaser or transferee.

10 July 2015

Dear Shareholder,

Change of auditor

As described in this year's Report and Accounts, we decided to review the provider of statutory audit services and to undertake a competitive tender, in accordance with best practice.

Following the completion of the tender process, it was concluded that Deloitte LLP should be appointed as the statutory auditor of Whitbread PLC and this was approved by shareholders at the AGM.

We have received a statement from Ernst & Young LLP pursuant to section 519 of the Companies Act 2006, setting out the circumstances connected with their cessation as auditor of Whitbread PLC. A copy of the statement is being sent to shareholders as required by section 520 of the Companies Act 2006.

We would like to thank Ernst & Young LLP for their significant contribution to the Group over many years and we look forward to working with Deloitte LLP in the future.

Yours faithfully,

Nicholas Cadbury Group Finance Director