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ERA Tax Compliance Policy

With an increased UK and Global approach to dealing with tax avoidance and evasion, the Company wishes to clearly state its policy in this area.

The Company will ensure that it meets its tax compliance requirements according to the relevant tax regulations in any jurisdiction in which it trades. The Company does not condone tax avoidance or evasion whether that be in the UK or overseas.

The Company will ensure through its processes and procedures that its staff, customers and suppliers are aware of the Company’s tax compliance policy and it will ensure, by the application of reasonable procedures, that all of those parties have a common policy and approach to tax compliance which agrees with the Company’s approach.