This document has been prepared to meet the requirements set out in the UK Finance Act 2016, Schedule 19, para 16(2) in respect of the duty of Vivendi’s UK subsidiaries to publish a UK Tax Policy for the year ended 31 December 2024, either on their own website or in a freely available document. Many of Vivendi’s subsidiaries do not have a suitable UK website and so this document is published centrally by Vivendi to comply with the above legal requirement.

The Group Tax Policy is reviewed annually and has been approved by Vivendi and applies to all entities in the UK which are members of the Vivendi Group.

Vivendi has a UK tax team who are responsible for managing UK tax risk. The Head of UK Tax reports to the Group Tax Director who is ultimately responsible to the board in relation to UK tax risk management.

Vivendi has identified the following sub-groups and companies which are required to disclose their Tax Policy:

StudioCanal Group

  • StudioCanal Holding UK Limited and its subsidiaries
  • StudioCanal Films Limited and its subsidiaries
  • StudioCanal Series Limited and its subsidiaries
  • StudioCanal Kids & Family Limited and its subsidiaries
  • Urban Myth Films Ltd and its subsidiaries
  • Dailymotion Limited

Vivendi Village

  • UK Ticketing Limited and its subsidiaries
  • Vivendi Live Limited and its subsidiaries

Havas Group

  • Havas UK Limited and its subsidiaries
  • Grand Union Communications Limited and its subsidiaries
  • Arena BLM Holdings Limited
  • Cake Group Limited and its subsidiaries
  • HR Gardens Limited
  • BETC London Limited
  • Forward 1 UK Limited
  • Havas Canada Holdings Limited and its subsidiaries
  • Elisa Interactive Limited

Centenary Holdings Limited and its subsidiary