Louvre Hotels Group - UK Tax Strategy

Total estimated cost for stay includes the room rate, estimated taxes, and estimated fees. Total estimated cost for a stay does not include any additional applicable service charges or fees that may be charged by the hotel. Estimated taxes and estimated fees include applicable local taxes, governmental fees, and resort fees as estimated by the hotel. Actual taxes and fees may vary.

Currency conversions are estimates and are provided for comparison purposes only. The final cost for stay is charged in the hotel’s local currency.

Guests are required to present upon check-in valid photo identification and a credit card for any incidental charges. The guest who made the booking must be the holder of the bank card. In case a card is not presented, prepayment will be returned and a different payment method will be required.

The strike-through rate and rate details are displayed for comparison purposes only and reflect the rate prior to the offered discount. The rate rules for the strike-through rate may be less restrictive and those rules do not apply to the discounted rate being offered. To view the rate details for the original non-discounted strike-through rate, see the strike-through rate details.

We reserve the right to modify or cancel a reservation if it appears, in our sole discretion, that a guest has engaged in fraudulent, illegal or other inappropriate activity or the reservation contains or results from fraud, mistake or error.

Our privacy policy applies to all data collected.

Images are provided as a reference. Actual room decor, bed type and view may vary.

Travelling with Children: In general children are considered to be between the age of 0-12 inclusive. Additional fees may apply for Children staying in the same room as their guardians when extra bedding or services such as breakfast are requested. Please contact the booked hotel directly for more information.

Adult Only Hotels: In the specific case of these hotels all guests are required to be a minimum of 18 years old. Minors are not permitted at these properties.

Guests staying in Russia:

- Russian guests are kindly asked to present a national passport at check-in. Children 14 years and younger are kindly asked to present their birth certificate. Guests 18 years and younger are requested to have a notarized power of attorney from one of the parents allowing them the stay at the property.

- Foreign guests need to provide a passport with a visa and migration card.

Terms specific to hotels in France

Dispute resolution for our guests in France 

After having requested RHG’s Customer Service or the Hotel located in France to try to resolve the dispute amicably, and in the event of a negative answer or the absence of an answer within sixty (60) days from the request, the guest can refer the matter to the Mediator for Tourism and Travel – BP 80303 – 75823 Paris Cedex 17. The referral to the Mediator can be made within twelve (12) months after the first complaint. The Mediator’s referral form is accessible at the following link: https://cloud7.eudonet.com/Specif/EUDO_03874/FormulaireDossierLitiges/home.aspx.

Establishment related information for our hotels in France 

Hotel Name	Type of Company	RCS	Siret Number	VAT number	Atout France classification	Star rating
Park Inn by Radisson Lille Grand Stade	SASU Société par actions simplifiée à associé unique	Lille Metropole B 752 394 387	75239438700027	FR60752394387	Hôtel de tourisme	4 Stars
Radisson Hotel Nice Airport	SARL unipersonnelle	Nice B 411 039 282	41103928200024	FR23411039282	Hôtel de tourisme	4 Stars
Radisson Blu Hotel, Rouen Centre	Société par actions simplifiée	Rouen B 792 976 060	79297606000022	FR88792976060	Hôtel de tourisme	4 Stars
Radisson Blu Hotel, Nice	SASU Société par actions simplifiée à associé unique	Nice B 438 967 499	43896749900023	FR51438967499	Hôtel de tourisme	4 Stars
Radisson Blu Hotel, Marseille Vieux Port	SASU Société par actions simplifiée à associé unique	Marseille B 440 985 943	44098594300040	FR61440985943	Hôtel de tourisme	4 Stars
Radisson Blu Hotel, Lyon	SASU Société par actions simplifiée à associé unique	Lyon B 453 888 489	45388848900011	FR43453888489	Hôtel de tourisme	4 Stars
Radisson Blu Hotel, Nantes	Société par actions simplifiée	Nanterre B 500 736 533	50073653300034	FR02500736533	Hôtel de tourisme	4 Stars
Radisson Blu Hotel, Bordeaux	Société par actions simplifiée	Bordeaux B 538 388 406	53838840600042	FR91538388406	Hôtel de tourisme
Radisson Blu Hotel, Toulouse Airport	Société par actions simplifiée	Toulouse B 483 500 708	48350070800035	FR26483500708	Hôtel de tourisme	4 Stars
Radisson Blu Resort & Spa, Ajaccio Bay	Société par actions simplifiée	Ajaccio B 521 874 529	52187452900014	FR46521874529	Hôtel de tourisme	4 Stars
Radisson Blu Grand Hotel & Spa, Malo les Bains	SARL unipersonnelle	Bordeaux B 910 147 198	91014719800014	FR52910147198	Hôtel de tourisme	4 Stars
Cour des Loges Lyon, A Radisson Collection Hotel	SASU Société par actions simplifiée à associé unique	Lyon B 881 647 341	88164734100018	FR64881647341	Hôtel de tourisme	5 Stars
Hotel YAC Paris Clichy, a member of Radisson Individuals	Société par actions simplifiée	Nanterre B 890 762 313	89076231300017	FR01890762313	Hôtel de tourisme
Les Maisons de Léa, a member of Radisson Individuals	SASU Société par actions simplifiée à associé unique	Rouen B 444 692 784	44469278400028	FR19444692784	Hôtel de tourisme

Louvre Hotels Group (“LHG”) is an international hospitality group engaged in hotel ownership, operation, management, franchising and related hospitality activities in a number of jurisdictions.

This UK Tax Strategy sets out the approach of the UK entities of Louvre Hotels Group to the management of their UK tax affairs. This strategy applies to the UK entities detailed in the list below named “UK Entities covered”, including the UK sub-groups headed by HORECO Ltd and KLEMCO Ltd, together with the other UK entities of Louvre Hotels Group identified in that list.
This Tax Strategy is published in accordance with the requirements of Schedule 19 to the Finance Act 2016, including paragraph 19 in respect of the relevant UK sub-groups and, where applicable, paragraph 22 in respect of qualifying UK companies which are not members of a UK sub-group.

The entities covered by this document regard publication of this Tax Strategy as satisfying their respective obligations under Schedule 19 to the Finance Act 2016 for the financial year ending 2026.

Louvre Hotels Group recognises that taxation forms an important part of its responsibilities in the jurisdictions in which it operates.
The UK entities seek to comply with applicable UK tax laws and regulations and to pay the appropriate amount of tax at the appropriate time.

Tax considerations may be taken into account as part of commercial decision-making. However, transactions undertaken by the UK entities are expected to have a genuine commercial rationale and economic substance.
The UK entities seek to apply UK tax legislation in a manner consistent with its wording, purpose and the underlying commercial activities of the business.

Governance

Responsibility for the tax affairs of the UK entities ultimately rests with the relevant Boards of Directors.
The Boards are supported by the relevant finance functions and by the Group Tax function of Louvre Hotels Group.
Day-to-day management of UK tax matters is undertaken by the appropriate finance and tax teams, with significant or unusual tax matters escalated to senior management and, where appropriate, to the relevant Board.

Identification and management of tax risks

Tax risks are considered as part of the Group's financial and business processes.
Particular attention is given to transactions and circumstances which may create material or complex UK tax consequences, including:

• acquisitions, disposals and corporate reorganisations;
• hotel acquisitions or disposals;
• changes in hotel operating, management or franchise arrangements;
• intragroup financing;
• transfer pricing and cross-border transactions;
• management fees, royalties and other intragroup charges;
• VAT;
• employment taxes;
• property-related taxation;
• withholding taxes;
• changes to UK tax legislation;
• significant contracts and restructurings.

Where an issue is considered material or technically uncertain, it is reviewed by the appropriate tax and finance personnel and may be escalated to senior management.
External professional advice may be obtained where appropriate, particularly in relation to complex, material or unusual transactions.

Internal controls

The UK entities seek to maintain appropriate processes and controls in relation to:

• preparation and review of tax returns;
• tax payments;
• accounting information used for tax purposes;
• identification of significant transactions;
• monitoring changes in tax legislation;
• transfer pricing documentation;
• review of uncertain tax positions; and
• communication with HMRC.

The UK entities may make use of exemptions, reliefs, allowances, elections and incentives made available by UK tax legislation where these are relevant to their activities.
In relation to cross-border and intragroup transactions, the Group seeks to apply applicable transfer pricing principles and to ensure that transactions reflect their underlying economic and commercial circumstances.

External advice may be sought where:

• legislation is complex or uncertain;
• a transaction is unusual or material;
• specialist UK tax expertise is required;
• there is uncertainty regarding the interpretation of legislation;
• a significant restructuring or transaction is contemplated.

The UK entities seek to adopt a prudent approach to UK tax risk.
Louvre Hotels Group recognises that UK tax legislation can be complex and that reasonable differences of interpretation may arise.
The Group therefore does not seek to eliminate all tax uncertainty, but aims to ensure that material tax positions are supported by an appropriate analysis of the relevant facts and legislation

The level of tax risk considered acceptable depends on a number of factors, including:

• the amount of tax potentially involved;
• the degree of technical uncertainty;
• the commercial substance of the transaction;
• the likelihood of challenge by HMRC;
• the availability of relevant HMRC guidance or case law;
• the potential financial consequences;
• the potential reputational consequences; and
• the wider commercial implications for the Group.

Material or unusual tax positions may be escalated to senior management or the relevant Board.
Where appropriate, external professional advice may be obtained.

The UK entities seek to maintain an open, professional and constructive relationship with HM Revenue & Customs.

The Group aims to:

• file UK tax returns within applicable statutory deadlines;
• pay taxes within applicable deadlines;
• respond appropriately and in a timely manner to HMRC enquiries;
• provide relevant information requested by HMRC;
• investigate material errors when identified and make appropriate corrections or disclosures;
• engage constructively with HMRC in relation to tax audits and enquiries; and
• seek to resolve differences of interpretation on the basis of the applicable law and the relevant facts.

Where a significant UK tax matter involves material uncertainty, the Group may engage with HMRC where it considers that such engagement is appropriate.
The Group seeks to communicate with HMRC in a transparent manner while protecting applicable legal privileges and commercially confidential information.

This strategy applies to the UK taxes relevant to the activities of the UK entities, including, where applicable:

• Corporation Tax;
• VAT;
• PAYE and employment taxes;
• National Insurance Contributions;
• Withholding taxes;
• Stamp Duty Land Tax and other property-related taxes;
• Stamp Taxes;
• Customs duties; and
• Other taxes and duties administered by HMRC.

This Tax Strategy has been prepared in accordance with Schedule 19 to the Finance Act 2016 and reflects the tax governance principles and practices applicable to the UK entities covered by this Strategy.

The Strategy is subject to formal review and approval by the Boards of Directors of HORECO Ltd, KLEMCO Ltd and Hotels Roma U.K. Ltd.

Formal Board approval is expected to take place in October 2026.
Following such approval, this section will be updated to record the relevant approval dates.

This Tax Strategy is effective for the financial year ending 31 December 2026 and is published in October 2026 for the purposes of Schedule 19 to the Finance Act 2016.

HORECO UK sub-group

Head of UK sub-group: HORECO Ltd

• Camp-Hull Ltd
• Aston Lock Hotel Ltd
• Runbaro Ltd
• Saliwawadon Ltd
• Milcadar Ltd
• Louvre Hotels Group U.K. Ltd

KLEMCO UK sub-group

Head of UK sub-group: KLEMCO Ltd

• Finaco Construction Ltd
• Basildon Hotel Ltd – Dormant
• Dartford Hotel Ltd – Dormant
• Fivest Ltd– Dormant
• Liverpool Ltd Hotel – Dormant
• Newotel Ltd – Dormant
• Runcorn Hotel Ltd – Dormant
• Salford Hotel Ltd – Dormant
• Sheffield Hotel Ltd – Dormant
• Tyne and Wear Ltd – Dormant
• Wrexham Hotel Ltd – Dormant

Other UK qualifying company

Hotels Roma U.K. Ltd strong>