UniFirst Corporation (“UniFirst”) is one of the largest providers of workplace uniforms and protective work wear clothing in the North America. We design, manufacture, personalize, rent, clean, deliver, and sell a wide range of uniforms and protective clothing, including shirts, pants, jackets, coveralls, lab coats, smocks, aprons and specialized protective wear, such as flame resistant and high visibility garments. We also rent and sell industrial wiping products, floor mats, facility service products and other non-garment items, and provide restroom and cleaning supplies and first aid cabinet services and other safety supplies, to a variety of manufacturers, retailers and service companies. We serve businesses of all sizes in numerous industry categories. At certain specialized facilities, we also decontaminate and clean work clothes and other items that may have been exposed to radioactive materials and service special cleanroom protective wear and facilities.

UniFirst operates more than 260 facilities in North America and has operations globally which include the United States, Canada, Mexico, Nicaragua, United Kingdom, Netherlands, France and Germany.

This UK tax strategy has been prepared in accordance with the requirements of paragraphs 19(2) and 22(2), Schedule 19 of the Finance Act of 2016 and applies to UniTech Services Group Ltd (“UniTech UK”) for the Fiscal Year End August 27, 2022.

Approach to Risk Management and Corporate Governance

The group has in place a compliance program to ensure UniTech UK complies with the applicable legal and reporting requirements of the UK. The group seeks to prevent compliance issues from arising by conducting ongoing risk assessments. This process leads to the creation and maintenance of compliance policies and procedures that clearly outline our expectations for how business should be conducted.

UniTech UK appropriately manages a low risk UK tax methodology, in conformity with the UniFirst Statement of Corporate Policy and Code of Business Conduct and Ethics. Where tax risks are identified, they are communicated to senior management to ensure they are managed appropriately.

UK Approach to Tax Planning

All UK tax planning strategies and tax law changes are managed by the UniFirst Tax Department, residing in the United States. Advice is sought from external advisors where necessary.

The UK operation is a relatively small portion of the UniFirst business globally. UniTech UK engages a firm of UK Tax Specialists who assist in making sure the tax strategy, compliance and planning strategies are all in alignment with UK Tax Laws and Regulations.

Interaction with HM Revenue & Customs (HMRC)

UniTech UK works with external advisors to ensure tax filings and payments are dealt with in a timely manner. UniTech UK is dedicated to the accuracy of all tax filings and is committed to sustaining a transparent and collaborative relationship with HMRC.

This strategy is owned and approved by the Board of Directors of UniFirst Corporation.

Dated AUGUST 27, 2022