Introduction
This document sets out RB Global, Inc.’s policy and approach to conducting its tax affairs and dealing with tax risk in the UK. Our tax strategy in the UK is to maintain the highest standards of tax compliance by managing our tax affairs in full compliance with UK tax laws. This tax strategy applies to all of RB Global, Inc.’s UK subsidiaries (“RB UK Group”). This document is published pursuant to the requirements set out in Schedule 19 of the UK Finance Act 2016 in respect of the year ended 31 December 2025, and future periods until superseded.
Risk management and governance
As a multinational group, we face a range of risks, both internal and external, that could affect our business. The more significant risks we consider from a tax perspective include complexity and jurisdictional risk, legislative and regulatory changes, tax compliance and reporting risks, and business operational risks. In general terms, RB Global, Inc., has a low tolerance for tax risk. The ultimate responsibility for the RB UK Group’s tax affairs rests with the Chief Financial Officer (CFO). The CFO delegates the responsibility of the day-to-day management of the tax function to the VP-Global Tax. RB Global, Inc., has an independent Audit Committee that assists the Board of Directors in fulfilling the latter’s oversight responsibility with respect to the Company’s risk identification, assessment, and management. The Audit Committee’s Charter includes oversight of RB Global, Inc.’s tax planning, treasury, corporate structure initiatives, financial reporting, internal and external audit functions, and legal and regulatory compliance in all jurisdictions in which it conducts business.
The VP-Global Tax is supported by a team comprised of appropriately qualified and experienced personnel whose knowledge is kept up to date through continuing professional development. Tax Advice is obtained from external professional advisors when deemed necessary.
RB Global, Inc., is committed to a high standard of ethical and professional conduct. The RB Global, Inc., Code of Business Conduct and Ethics (“Code of Conduct”) provides guidelines for business practices and conduct that every employee must adopt and uphold.
When reviewing the tax risks associated with a specific decision or action, the RB UK Group ensures that the following, among other things, are considered:
• Legal and fiduciary duties of directors and employees;
• Relevant internal policies and procedures;
• Strict adherence to RB Global, Inc., code of conduct;
• Maintenance of the RB UK Group’s corporate reputation.
Attitude to Tax Planning
• Applicable incentives and reliefs are used to reduce the tax costs of conducting business while ensuring reliefs are not used for purposes which are knowingly contradictory to the intent of the tax legislation.
• In cases where tax guidance is unclear or where alternative interpretations or approaches might result in different tax outcomes, the RB UK Group will use its best judgment to determine the appropriate course of action. This will usually involve seeking advice from external professional advisers where needed and applicable.
• The RB UK Group will not enter into transactions that have a main purpose of gaining a tax advantage, nor will it intentionally make interpretations of tax law that are opposed to the original intent of the legislation.
• Any tax planning undertaken will have commercial and economic substance in line with the RB UK Group’s commercial activities.
Relationship with HMRC
We aim to have a constructive, professional, and transparent relationship with HMRC, and in particular, the RB UK Group commits to:
• Conducting its communications with HMRC in a courteous and timely manner, and with openness and honesty;
• Making fair, accurate and timely disclosure in correspondence and returns, and responding to queries and information requests in a timely fashion; and
• Working together to resolve issues if disagreements were to arise.
Updated 28 December 2025