Whitbread PLC — Board/Management Information 2015

Jun 26, 2015

Ernst & Young LLP 1 More London Place London SE1 2AF

Tel: +44 20 7951 2000 Fax: +44 20 7951 1345 ev.com

Whithread PI C Whitbread Court Houghton Hall Business Park Porz Avenue Dunstable Bedfordshire LU5 5XE

26 June 2015 Ref: RW/SON/OR/DT Direct line: 020 7951 4990 Email: rwilson@uk.ey.com

Dear Sirs

Whitbread plc - Company Registered Number: 04120344

In accordance with section 516 of the Companies Act 2006, we write to notify you of our resignation as auditor of Whitbread plc. This resignation takes effect from the date on which you receive this letter.

In accordance with section 519 of the Act the circumstances connected with our ceasing to hold office are that due to Ernst & Young's length of tenure as the company's auditors the directors held a competitive tender process to which we were not invited to tender and the directors have appointed another firm of auditors.

We draw your attention to the fact that Whitbread plc has its own statutory obligations where we have ceased to hold office (as detailed, in particular, in Sections 517, 520 and 523 of the Act), including, depending on the circumstances, the requirement to notify the appropriate audit authority if we cease to hold office before the end of our term of office as auditors. Further quidance on this notification has been issued by the appropriate audit authorities - the Financial Reporting Council and the Institute of Chartered Accountants in England and Wales (ICAEW) and can be found on http://www.frc.org.uk/Our-Work/Conduct/Professional-oversight/Oversight-of-Audit/Notification-of-change-of-auditor/Flow-chart-forcompanies.aspx and http://www.icaew.com/en/technical/audit-and-assurance/working-in-the-regulatedarea-of-audit respectively.

If you have any questions on your legal obligations we recommend that you seek legal advice.

Yours faithfully

Enerk & Yaung LCP