Tax policy

Kennedy Hygiene Products is a subsidiary of the Group Elis.

With revenue in excess of €3 billion, nearly 50,000 employees, more than 440 sites, and operations in 28 countries, Elis is an international multi-service provider offering textile, hygiene and facility services solutions.

The Group is geographically diversified with leading positions in most of the regions in which it operates, including France, the United Kingdom, Germany, Sweden, Denmark, Spain, Portugal, the Netherlands, Switzerland, Norway, Brazil, Chile and Columbia.

Elis is committed to comply with honesty and integrity with relevant tax laws and regulations, and to pay its fair share of taxes in the countries in which it operates.

Tax matters are duly covered and managed by a global tax function, part of the Finance function, which finally reports to the Group Chief Financial Officer. Advice may be requested to external advisors on significant transactions and when the necessary expertise is not available in-house.

Our tax principles are set out below:


Taxes are paid in accordance with all relevant rules and regulations in the countries in which we operate. The Group aims to comply with both the spirit and the letter of the law.

The Group pays corporate income tax, withholding taxes, custom duties and other taxes in countries in which it operates, in accordance with domestic and international rules (i.e. OECD guidelines, local tax legislations, international tax treaties, European directives).

Business Rationale

The Group’s decisions to invest in a specific country is mainly determined by its willingness to develop the best offering and to serve its clients as well as possible. This principle is generally driven by commercial objectives and set out at the level of Elis S.A., the parent company of the Group, which is headquartered in France.

Relationship with tax authorities

The Group promotes open, respectful and constructive relationship with tax authorities in all the jurisdictions it operates based on disclosure of all relevant facts and circumstances.

For example, in the UK, Elis has an open and transparent relationship with HMRC. Elis and HMRC engage cooperatively with regular face-to-face meetings and telephone calls with any issues being discussed on a real time basis.


The Group is transparent about its approach to tax and its tax position. Disclosures are made in accordance with the relevant domestic regulations, as well as applicable reporting requirements and standards.

Transfer pricing

Intra-group transactions have a business or commercial purpose. They are executed based on the “arm’s length” principle in line with international standards (OECD Guidelines) as well as with local transfer pricing rules to pay adequate tax on profits where the value is created.

Tax havens

As a matter of principle, the Group avoids acquisitions in countries deemed as non-cooperative by the OECD and considered as tax havens. The Group avoids any tax evasion and any artificial tax schemes that could compromise the good reputation of the Group and its values. We apply this Tax Policy to all subsidiaries of the Group.

This strategy applies to Kennedy Hygiene Products and other UK entities in the Elis group, in accordance with paragraph 19 of Schedule 19 to the Finance Act 2016. The strategy has been published in accordance with paragraph 19(4) and will be reviewed each year in accordance with paragraph 16(2), of the Schedule.

This strategy applies from the date of publication until it is superseded. References to ‘UK Taxation’ are to the taxes and duties set out in paragraph 15(1) of the Schedule which include Income Tax, Corporation Tax, PAYE, NIC, VAT, Insurance Premium Tax, and Stamp Duty Land Tax. References to ‘tax’, ‘taxes’ or ‘taxation’ are to UK taxation and to all corresponding worldwide taxes and similar duties in respect of which the Group has legal responsibilities.

This strategy was first published in February 2021 and was last reviewed in December 2022.