You'll be able to trade your share plan awards (for example, exercise your option) from Monday 3 August 2026. You will also be able to sell shares through your SPA from Monday 3 August 2026 or shortly after, however, this is subject to the completion of the exchange of Flutter shares from the LSE to the NYSE. You'll receive an email from EquatePlus once trading in the SPA is available.

Your shares will be traded on the NYSE subject to any regulatory, legal or company restrictions that may be in place from time to time, and providing that your NYSE shares are visible in EquatePlus. There's no change to how you can sell and manage your shares. Your EquatePlus account remains unchanged, except the value will be in US$.

The process will remain the same for restricted employees, who will need to request clearance before trading – see question 2.4 on trading restrictions for more information. If you are a restricted employee, we will have informed you of this.

Shares on the NYSE are traded in US$. This means the proceeds (payment) you receive when you sell your shares will be in US$. The amount will depend on:

1. The value of the shares on the market at the time of sale, and
2. The US$ exchange rate at the time of sale.

Your net sale proceeds (that is, the value of the shares minus any commission costs, dealing fees, any applicable taxes and foreign exchange charges) will then be converted into your chosen currency and paid into your bank account, using the exchange rate at the time of sale. Full details of these charges are available on your EquatePlus account under your Library/Agreements/Share Plan Account – Schedule of Fees.

Most colleagues can buy and sell Flutter shares when they wish. However, some colleagues will need special permission if they are classified as a Restricted Person, which means you must request clearance before you trade and adhere to the Group Securities Dealing Code. You can do this via the "Dealing Request function" on InsiderTrack before placing your instruction on EquatePlus. You can only trade during a trading window.

You will have received an email from InsiderTrack (flutter@insidertrack.net) to notify you if you are a Restricted Person. You will also receive a communication from InsiderTrack notifying you when Flutter trading windows open or close.

To access InsiderTrack, if you have Single Sign On (SSO) then click on the InsiderTrack tile in your apps. If you do not have SSO user access then follow the link: https://www.flutterinsiders.com/portallogon – all Restricted Persons will have previously been sent a username (which is your email address) and password and must complete the required account information. Once logged in, click on "Request to deal", fill out the form and submit.

A response will typically be given within 2 business days from submission, therefore ensure sufficient time is allowed for this. If clearance to deal is given, a notification with a clearance to deal window will be provided to you by a member of the Company Secretariat team. An instruction via EquatePlus can only be made within that clearance to deal window. If the clearance to deal window ends and an instruction has not been given then clearance will need to be reapplied for. If you subsequently become aware that you may be in possession of inside information and/or material non-public information you must not deal (regardless of having obtained clearance) and must inform the Company Secretariat team immediately.

If you have any questions about being a Restricted Person, around permission to deal, or if you need your password re-set, please contact cosec@flutter.com. This includes requests to sell or transfer your shares. We will let you know if you're subject to the Dealing Code.

Yes. If you sell your shares, brokerage fees and any international wire transfer fees will be charged in US$ and deducted from your sale proceeds. There is also a foreign exchange (FX) fee when your proceeds are converted into your local currency.

Full details of these charges are available on your EquatePlus account under your Library/Agreements/Share Plan Account – Schedule of Fees. You can also view the estimated fees in your EquatePlus account before you confirm your sale.

If you prefer not to sell your shares, you can keep your shares in EquatePlus for as long as you wish. Your shares will be held in the Share Plan Account (SPA) subject to the terms of the SPA.

There is a fee to transfer your shares to your own brokerage account as there was previously. However, after 31 July the fee will be payable in US$. Details of this fee are available in the Share Plan Account (SPA) terms and conditions in your EquatePlus account.

You can also keep your shares in EquatePlus for as long as you wish if you'd rather not transfer them. Your shares will be held in the Share Plan Account (SPA) subject to the terms of the SPA.

In most cases, there is no change in how the shares you sell are taxed. However, there are a few points to be aware of when you trade shares on the NYSE.

• Capital Gains Tax (UK):
  If you're a UK taxpayer, you will usually pay Capital Gains Tax on any profit you make when selling your shares, regardless of whether they are listed on the LSE or NYSE.
• Currency and reporting:
  Shares sold on the NYSE are priced in US$, but for UK tax purposes you must calculate and report any gain in GBP. Exchange rate movements may therefore affect the taxable gain.
• US tax considerations:
  US tax is not typically applied to the sale of shares for non-US residents. However, if you have a US home address, US bank account or US broker account you may wish to check that you've completed a W-8BEN form on EquatePlus. This form ensures that the correct tax rate is applied by the US Inland Revenue Service. Further details on how to complete this are available on EquatePlus if this is relevant for you.

Tax treatment depends on your individual circumstances. You may wish to seek independent tax advice if you are unsure how this applies to you.

The delisting doesn't affect the timing or terms of future Sharesave maturities. However, if you choose to use your savings to buy your shares at the end of Sharesave, your shares will be listed on the NYSE rather than the LSE, and will be traded in US$ rather than GBP.

Your 2022 Sharesave ended on 1 February 2026. You have until 31 July 2026 to decide whether to buy shares at a discounted price or withdraw your savings (unless you took a saving break). You can login to EquatePlus at any time up to 27 July to review your options and use your savings to buy Flutter shares at a discount (exercise your options) and sell them immediately. If you make your decision during the Blackout Period between 27 and 31 July, you'll be limited to buying and keeping your shares, or taking your savings back.

If you took a savings break, these dates are delayed by a month for every month you took a break. This means you may make your decision after 31 July, but be aware that if you choose to buy your shares at the discounted price after 3 August, you will be buying your shares in US$.

The market price for our shares varies from day to day, but as at 30 June 2026 your Sharesave is "out of the money", meaning the option price set is higher than the market price. If the market price increases, you may have the opportunity to make a profit from Sharesave but you must make your decision by the dates above.

As a reminder, you can see your discounted share price on your EquatePlus account. If the market price is higher when you come to buy, you'll purchase at the discounted price; if it is lower, you can choose to withdraw your savings.

Buy and sell some or all of your shares

If you wish to buy and sell your shares, you must make your election before 27 July.

EquatePlus will be in a trading Blackout Period from close of the LSE market (4.30pm BST) on 27 July to 31 July, during which you won't be able to sell any shares. If you wish to use your savings to exercise your options and immediately sell them, you must place your instruction and allow time for the transaction to complete by 4.30pm BST on 27 July.

Buy and keep your shares

This choice is not currently available for Sharesave 2022. However, we are working with Computershare to facilitate a “Hold all” choice and will let you know once this is available. Once we've notified you that this choice is available, if you wish to buy your Sharesave shares and keep them, please email shareplans@flutter.com before 31 July – although you may wish to do this by 27 July to ensure there are no delays. You will need to ensure that any taxes due are received by Flutter at the time of exercise. If you're self-saving for Sharesave (that is, your savings are not being taken directly from your salary or your savings are held in a bank account in your own name), you'll also need to ensure your savings are with Flutter in advance of 31 July.

Taking back your savings

You'll still be able to withdraw your savings during the Blackout Period.

Yes, you can choose to withdraw your savings instead of buying shares. You'll receive your savings back in cash, in line with the normal Sharesave process.

If you decide to take back your savings, you'll need to make your selection in EquatePlus. Please note that the trading blackout period from 27 to 31 July will not apply to Sharesave closures.

You can log in to EquatePlus at any time to review your options and make your selection to withdraw from Sharesave and get back your savings in full.

Yes, you'll still be able to use your Sharesave savings to buy Flutter shares once you reach your delayed maturity date. If you use your Sharesave savings to buy shares at a discount before 31 July, this will be done on the LSE in GBP. If you do this after 31 July, it will be done on the NYSE in US$. The option price will remain in the original currency set at the start, but if you choose to buy and keep your Sharesave shares you'll see their value in US$ from 3 August.

From 3 August, when Flutter shares will all be traded on the NYSE, the value of any Flutter shares you hold – including your Sharesave – will also be impacted by currency exchange rates, also called FX.

The discounted share price for Sharesave 2022 was set in GBP for participants in the UK and Isle of Man, and EUR for participants in the rest of the world. Your Sharesave savings are in your local currency (you can see this on EquatePlus).

If you use your Sharesave savings to buy Flutter shares at the discounted price after 3 August 2026, we will:

1. Calculate the value of your savings in US$. This will depend on the exchange rate at the time of exercise.
2. Calculate the discounted option price in US$ using the exchange rate at the time of exercise.

To see how this works in practice, have a look at the calculator on the Sharesave Maturity page – this will be available in US$ from 3 August 2026. There's also further information on how currency exchange rates impact Sharesave in the 'Shares' section of the Maturity page Q&A

If you are in the UK or Irish Sharesave plan, Computershare hold your savings. There will be a fee to convert your savings into US$. Full details of these charges are available on your EquatePlus account under your Library/Agreements/Share Plan Account – Schedule of Fees. You can also view the estimated fees in your EquatePlus account before you confirm your sale.

The delisting doesn't affect the timing or terms of future Sharesave maturities. The option price will remain in the original currency. However, if you choose to use your savings to buy your shares at the end of Sharesave, your shares will be listed on the NYSE rather than the LSE, and will be traded in US$ rather than GBP. Full details will be provided in advance of the relevant maturity date.

No, you don't need to open a new account. You can continue to use your existing EquatePlus account to hold and manage your shares, after they're listed on the NYSE.

Your shares will still appear in your EquatePlus account, but they'll be traded on the NYSE. This means values and transactions will be shown in US$, rather than GBP.

Yes, your shares will continue to appear in your EquatePlus account, but they'll be traded on the NYSE. This means values and transactions will be shown in US$, rather than GBP. Please see the section on 'Trading your shares' for more details.

If you are a non-US resident, you may wish to check that you've completed a W-8BEN form on EquatePlus if you have a US address, bank account or brokerage account. This form ensures that the correct tax rate is applied by the US Inland Revenue Service. There's no action to take in any other case.

No, if you already hold shares in the NYSE SPA on EquatePlus, there will be no changes.

No. There will be no other changes on your EquatePlus account or your SPA.

No. The terms won't change, so you'll continue to hold share awards on the same terms as you do today, subject always to the relevant award plan rules. The only difference is that when your award(s) vest, your shares will be listed on the NYSE and traded in US$.

No. The delisting will generally have no impact on the release date. If your award was due to be released during the Blackout Period, the release is deferred until after it has ended (3 August 2026). You'll receive a separate communication if this impacts you.

No. You'll receive a separate communication if this impacts you. These changes will generally have no impact on the exercise date for your option(s). If your option was due to vest during the Blackout Period, the vesting is deferred until after it's ended (3 August 2026). As a reminder, you can't exercise any discretionary option during the Blackout Period.