Stamp Duty Reserve Tax and UK Listing Relief

CVS Group plc was admitted to the Official List and began trading on the Main Market of the London Stock Exchange on 29 January 2026.

The Company believes that its shares qualify for the UK Listing Relief exemption from Stamp Duty Reserve Tax ("SDRT"), introduced by the UK Government for certain companies admitted to trading on a UK regulated market. The relief applies for a period of three years from admission to the relevant market.

Following discussions between the Company's advisers, registrar & Euroclear, the relevant exemption status was applied within the CREST settlement system with effect from 24 September 2026.

Shareholders who acquired CVS Group plc shares between 29 January 2026 and 24 September 2026 may wish to consider whether they are eligible to apply to HMRC for repayment of any SDRT levied during this period.

The Company cannot determine whether any particular shareholder is entitled to a repayment and is unable to provide tax, legal or investment advice. Any claim is a matter for the relevant shareholder and HMRC. Shareholders should take their own advice where appropriate.

Claims should be made directly to HMRC. The published HMRC guidance regarding SDRT refunds (Stamp Duty Reserve Tax: getting a refund - GOV.UK) sets out the applicable process.

Shareholders should discuss the appropriate reclaim process with their broker or financial intermediary.

In summary, Shareholders seeking a refund should use mailbox.sdrt@hmrc.gov.uk and provide:

• A signed letter of claim.
• Their CREST participant ID.
• The relevant CREST transaction ID(s).
• The amount of refund you are applying for in respect of each transaction.
• Repayment reason code 11 ("Other reasons not listed").

Further information can be found on HMRC's website:

Stamp Duty Reserve Tax: getting a refund