Q&A

To be eligible to join, you will need to be employed by a Participating Company within Airbus on 31 December 2023, a UK resident taxpayer and have completed 3 months continuous employement as at 1 April 2024.

This will be dependent on the Company operating the Plan again in the future. Although Airbus hopes to do so, there is no guarantee that this will happen. If the Company decides to do so you will have to wait until the start of the next accumulation period before you can start making contributions from your pay.

You will not be able to buy shares under the 2024 ESOP if you choose to accept the 2024 SIP Offer. If two applications are received from the same person in respect of the 2024 SIP Offer and the 2024 ESOP, the 2024 ESOP application will not be taken into account.

During the accumulation period you can withdraw from the Plan online at www.esp-portal.com/clients/airbus or by requesting the necessary form from Equiniti Limited (“Equiniti”), the Plan Administrator. Please note that the last date you can make a withdrawal from the Plan is 29 September 2024. The Trustee will arrange for your contributions to be returned via payroll and Income Tax and NICs will be deducted accordingly.

Yes – However, when your contract finishes your shares will have to be taken out of the Plan. Please refer to the question, “What if I leave the Company?”.

Yes – If you pay UK Income Tax and NICs you will be able to join the 2024 SIP Offer.

You will need to apply on-line by logging onto the Airbus ESP Portal at www.esp-portal.com/clients/airbus, where you can view all the Plan documentation and apply via the application ESP Portal. Alternatively you can apply via the SMS service as detailed in your invitation email/letter. Please ensure you read the Terms and Conditions section and that your completed agreement is received by Thursday 7 March 2024. Agreements received after the closing date cannot be accepted.

No – The opportunity to participate in the 2024 SIP Offer is personal to you, and you cannot participate on another person’s behalf.

Equiniti Share Plan Trustees Limited, the Plan Trustee, will hold your savings in a non-interest bearing account on your behalf. The Company does not have access to this account.

You can invest from £10 to £300 per month. The maximum amount you can invest is the lower of £1,800 and 10% of your pre tax salary in any tax year. A tax year runs from 6 April to the following 5 April. If the amount you decide to invest is greater than that allowed under the Plan, then the amount taken from your pay will be reduced by payroll so it is within the limits. It is also possible to make a one- off change to your monthly contribution amount during the accumulation period. This provides the opportunity to invest a different amount, for example, in a month when a bonus is paid, however the maximum will still be limited to £300 per month.

This is the time during which you contribute from your pre tax pay to buy Airbus Partnership Shares. The accumulation period will run from 1 April 2024 to 30 September 2024.

Yes – You can suspend or change your monthly contribution online at www.esp-portal.com/clients/airbus or by requesting the necessary form from the Plan Administrator. Any increase or decrease in the amount of your monthly contribution is still subject to the minimum and maximum annual savings limits. Only one contribution change is permitted during the six month accumulation period. Completed Investment Change instructions must be received by the Plan Administrator by the 20th of each month for the change to be made in the following month’s pay deductions. Please note the last date a change can be made is 20 August 2024.

Matching Shares are additional free Airbus shares the Company will award depending on the number of Partnership Shares acquired at the end of the accumulation period.

Partnership Shares are the Airbus shares the Trustee acquires on your behalf with the deductions made from your pre tax salary over the six month accumulation period. Acquiring shares using your pre tax pay means you will not have to pay Income Tax or NICs on the money used to acquire them (though please be aware of the tax consequences of removing shares from the Plan as set out on the home page). In order to qualify for this saving in Income Tax and NI, the Plan must comply with UK government legislation, which does not allow Airbus to offer shares at a discount.

Dividend Shares are additional Airbus shares you can choose to purchase using the dividend cash payment paid on your Plan shares.

The Dividend Shares are owned by you and are your investment. Dividends are paid net of Netherlands tax and the net dividend is used to purchase further shares.

The price you pay will be the market value of an Airbus share at the date on which the shares are acquired (which will be within the period of 30 days of the end of the accumulation period). The “market value” is calculated by reference to the closing price of an Airbus share on the previous business day (as quoted on the Paris Stock Exchange) in euro converted to sterling.

The Trustee will hold the shares in Trust for you until such time as you ask for some or all of them to be transferred or sold for you. You should remember shares have to be held in the Plan for 5 years before they become free of Income Tax and NI.

No – contributions are held in a non- interest bearing account.

Yes – The Company has made available 150,000 shares to be acquired as Partnership Shares and Matching Shares under the 2024 SIP Offer. If the total number of Partnership Shares and Matching Shares required by the Trustee on the acquisition date exceeds this number, your award of Partnership Shares and Matching Shares will be scaled back in proportion to the contribution you have made to the 2024 SIP Offer.

Any surplus funds will be returned to you as soon as practicable after the deduction of Income Tax and National NI.

You can choose to receive the dividend as a cash payment or alternatively re- invest your dividend and purchase Dividend Shares. You can amend your choice online at www.esp-portal.com/clients/airbus or by contacting the Equiniti Employee Helpline.

Your dividends will be paid net of Dutch withholding tax at a maximum rate of 15% (under UK/Netherlands double tax treaty). You may be able to reclaim a proportion of the Dutch withholding tax.You may also be able to credit some of the Dutch tax paid against your UK income tax liability. You should take specific advice on your own position.

If you leave the UK payroll and transfer to another division overseas after the shares have been allocated, you will be able to hold these shares whilst you remain employed by Airbus (NB it is the employees responsibility to notify EQ if they leave the overseas division they transferred to).

Please ensure you advise your Airbus payroll team of any changes to your address or bank account details, who will then provide these details to Equiniti.

The Trustee will send you a Plan Statement detailing the shares held for you. This will normally happen shortly after your shares have been acquired. A Plan Statement will be sent to you annually thereafter.

If you cease employment with the Company, your shares can no longer be held in the Plan. The Company will notify your leaving date and reason to the Plan Administrator who will write to you explaining the choices available and the action you need to take to deal with your shares. If any of your shares have not reached the Income Tax free anniversaries, you will normally be liable to pay Income Tax and NICs unless you have left employment for one of the 'good leaver' reasons referred to in the "Removing shares from the Plan" section of this website.

Yes – You will be charged share dealing commission if you instruct the Trustee to sell shares on your behalf. The Plan Administrator will let you know the commission charges at the time you request the sale of any shares.

Yes – You can instruct the Trustee to transfer or sell some or all of your shares at any time. You will need to remember, that if you have not held your Partnership Shares for 5 years, you will have to pay Income Tax and NICs before they are removed from the Plan. In the case of Matching Shares, these cannot be removed if they have not been held for 3 years and will be liable to Income Tax and NICs if removed within years 3 to 5. Please also refer to the "Removing shares from the Plan" section of this website.

A CGT liability will not arise if you sell your shares within the Plan. If you take your shares out of the Plan and sell them later, you may be liable to CGT on any increase in the value of your shares after they cease to be subject to the Plan.

You can submit a sale instruction online at www.esp-portal.com/clients/airbus or by completing a paper form provided by the Equiniti Employee Helpline. A weekly sale takes place via an overseas broker on the Paris Stock Exchange each Wednesday. The cut off for the sale is 23:59 each Tuesday (online) or the preceding Friday (via paper). Sale proceeds should be issued to you within the following week after the sale takes place.

For any shares you hold in the Plan you are entitled to instruct the Trustee on how you wish to vote these shares at Company meetings. The Trustee will then vote on your behalf. Any voting instructions must be communicated in writing and within certain deadlines (as set out more fully in the Plan rules). If no instructions are received then the Trustee will simply take no action in relation to voting your shares.

You won’t have to pay tax on dividend income used to acquire further shares within the Plan. The amount of Plan dividend income you receive and reinvest does not count towards your annual Dividend Allowance.

There is a tax-free Dividend Allowance which applies to any dividends you receive in a tax year. You won’t have to pay tax on dividend income within the Dividend Allowance. However, you’ll pay tax on any dividend income you receive over the Dividend Allowance. Further information about this Dividend Allowance and tax rates can be found on the HMRC website.

No, and the amount of Plan dividend income you received and reinvested does not count towards your annual Dividend Allowance.

If you cease employment with the Company on any day up to, but not including, 30 September 2024, you will not be entitled to purchase Partnership Shares under the Plan and you will not be entitled to Matching Shares. Your deductions will be repaid to you net of applicable Income Tax and NI. In most cases the repayment will be made via payroll.

The dividend income you receive and reinvest in the 3 years before leaving the Ccompany will be treated as dividend income received by you in the tax year in which the Dividend Shares cease to be subject to the Plan.

The dividend income will count towards that tax year’s Dividend Allowance. You’ll pay tax on any dividend income you receive over the Dividend Allowance.

If you cease employment with the Company between the end of the accumulation period and the allocation date, your contributions will be used to purchase shares on the allocation date and you will be entitled to your Matching Shares, however your shares can no longer be held in the Plan. The Company will notify your leaving date and reason to the Plan Administrator who will write to you explaining the choices available and the action you need to take to deal with your shares.

If any of your shares have not reached the Income Tax free anniversaries, you will normally be liable to pay Income Tax and NICs unless you have left employment for one of the special 'good leaver' reasons referred to in the "Removing shares from the Plan" section of this booklet.

It is impossible to predict the value of the Company’s shares in the future. The value of the shares depends upon the commercial performance of the Company. Please note that the value of the shares can go down as well as up and that you should be aware that as with all investments in shares, there is an inherent financial risk in purchasing shares in the Company.

Please note that the value of shares will also be dependent on the fluctuation of the exchange rate between the euro and sterling. If you are in any doubt as to the course of action you should take, you should seek the advice of an independent financial advisor.

If you leave the UK payroll and transfer to another division overseas during the accumulation period, your SIP deductions will be returned to you.

If you leave the UK payroll and transfer to another division overseas, the shares that you already hold in the Airbus SIP can remain in the SIP whilst you are still employed by Airbus. If you leave the Company at any time thereafter, the shares will need to be removed from the Plan (NB it is the employees responsibility to notify EQ if they leave the overseas division they transferred to).

If you transfer to another division overseas, you will need to retain your UK bank account, for the payment of any cash dividends and of any future sales of your SIP shares.