Shareholder Declarations for gross PIDs

RNS Number : 0960B

Grainger PLC

20 April 2026

Grainger plc

("Grainger" or the "Company")

Shareholder Declarations for the payment of gross PIDs

Grainger plc is the UK's largest residential Real Estate Investment Trust (REIT) and leader in the build to rent sector. As a REIT, Grainger will distribute Property Income Distributions (PIDs) to shareholders as part of our annual and interim dividends.

In general, PIDs are paid to shareholders after the deduction of withholding tax (currently at 20%). However, certain shareholders are eligible to receive gross PIDs. Additionally, any shareholders not resident in the UK may be entitled to claim a full or partial refund from HMRC where a treaty dividend rate applies.

Any shareholder wishing to receive gross PIDs will need to confirm this to Grainger's Registrars, MUFG. Our website includes a REIT shareholder tax summary and draft template letters which shareholders can use to claim exemption from withholding tax on a PID payment. These can be found at: Grainger REIT - Shareholder Tax Summary.pdf.

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For further information, please contact:

The Company Secretarial team at: CoSec@graingerplc.co.uk

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