| % equity shares held | |
|---|---|
| Europe | |
| Great Britain | |
| B.A.T Industries p.l.c. | 100 |
| B.A.T (U.K. and Export) Ltd. | 100 |
| B.A.T. International Finance p.l.c. | 100* |
| BATMark Ltd. | 100* |
| British-American Tobacco (Holdings) Ltd. | 100 |
| British American Tobacco International (Holdings) B.V. (incorporated in the Netherlands) ![]() | 100 |
| British American Tobacco (1998) Ltd. | 100* |
| British American Tobacco (Brands) Ltd. | 100 |
| British American Tobacco (Investments) Ltd. | 100 |
| British American Tobacco UK Ltd. | 100 |
| Tobacco Insurance Company Ltd. | 100 |
| Weston Investment Company Ltd. | 100 |
| Belgium | |
| British American Tobacco Belgium S.A. | 100 |
| Tabacofina-Vander Elst N.V. | 100 |
| Cyprus | |
| B.A.T (Cyprus) Ltd. | 100 |
| Czech Republic | |
| British American Tobacco (Czech Republic), s.r.o. | 100 |
| Finland | |
| British American Tobacco Nordic Oy | 100 |
| France | |
| British American Tobacco France SAS | 100 |
| Germany | |
| British-American Tobacco (Germany) GmbH | 100 |
British American Tobacco (Industrie) GmbH ![]() | 100 |
| Greece | |
| British American Tobacco Hellas S.A. | 100 |
| Hungary | |
| BAT Pécsi Dohánygyár Kft. | 100 |
| Italy | |
| British American Tobacco Italia S.p.A. | 100 |
| Netherlands | |
| British American Tobacco The Netherlands B.V. | 100 |
| British American Tobacco Holdings (The Netherlands) B.V. | 100 |
| Poland | |
| British-American Tobacco Polska S.A. | 96 |
| Republic of Ireland | |
| P.J. Carroll & Company Ltd. | 100 |
| Romania | |
| British-American Tobacco (Romania) Trading SRL | 100 |
| Russia | |
| OJSC British American Tobacco – STF | 99 |
| OJSC British American Tobacco – Yava | 99† |
| CJSC British American Tobacco – SPb | 100† |
| Serbia | |
| Duvanska Industrija ‘Vranje’ A.D. | 88 |
| Spain | |
| British American Tobacco España, S.A. | 100 |
| Switzerland | |
| British American Tobacco International Ltd. | 100 |
| British American Tobacco Switzerland S.A. | 100 |
| Ukraine | |
| A/T B.A.T. – Prilucky Tobacco Co. | 99 |
| Uzbekistan | |
| UZBAT A.O. | 97 |
| % equity shares held | |
|---|---|
| Asia-Pacific | |
| Australia | |
| British American Tobacco Australia Ltd. | 100 |
| Bangladesh | |
| British American Tobacco Bangladesh Co. Ltd. | 65 |
| Cambodia | |
| British American Tobacco (Cambodia) Ltd. | 71 |
| China | |
| B.A.T. China Ltd. (incorporated in Great Britain) | 100 |
| British-American Tobacco Co. (Hong Kong) Ltd. (incorporated in Hong Kong) | 100 |
| Indonesia | |
| PT BAT Indonesia Tbk | 78 |
| Malaysia | |
| British American Tobacco (Malaysia) Berhad | 50 |
| New Zealand | |
| British American Tobacco (New Zealand) Ltd. | 100 |
| Pakistan | |
| Pakistan Tobacco Co. Ltd. | 94 |
| Papua New Guinea | |
| British American Tobacco (PNG) Ltd. | 100 |
| Singapore | |
| British-American Tobacco (Singapore) Pte Ltd. | 100 |
| British-American Tobacco Marketing (Singapore) Pte Ltd. | 100 |
| South Korea | |
| British American Tobacco Korea Ltd. | 100 |
| British American Tobacco Korea Manufacturing Ltd. | 100 |
| Sri Lanka | |
| Ceylon Tobacco Co. Ltd. | 84 |
| Vietnam | |
| B.A.T Vietnam Ltd. (incorporated in Great Britain) | 100 |
| British American Tobacco-Vinataba (JV) Ltd. | 70 |
| % equity shares held | |
|---|---|
| America-Pacific | |
| Canada | |
| Imperial Tobacco Canada Ltd. | 100 |
| Japan | |
| BAT Pacific, Inc (incorporated in the US) | 100 |
| BAT Pacific Corporation | 100 |
| British American Tobacco Japan K.K. (Ltd.) | 100 |
| United States of America | |
| B.A.T Capital Corporation | 100* |
| BATUS Japan, Inc | 100 |
| Brown & Williamson Holdings, Inc. | 100 |
| British American Tobacco (Brands) Inc. | 100 |
| % equity shares held | |
|---|---|
| Latin America | |
| Argentina | |
| Nobleza-Piccardo S.A.I.C.y F. | 96 |
| Brazil | |
| Souza Cruz S.A. | 75 |
| Chile | |
| Compania Chilena de Tabacos S.A. | 96 |
| Guyana | |
| Demerara Tobacco Co. Ltd. | 70 |
| Honduras | |
| Tabacalera Hondureña S.A. | 80 |
| Jamaica | |
Carreras Group Ltd. ![]() | 50 |
| Mexico | |
| British American Tobacco Mexico, S.A. de C.V. | 100 |
| Panama | |
| British American Tobacco Central America S.A. | 78 |
| Tabacalera Istmeña S.A. | 100 |
| Peru | |
| Tabacalera Nacional S.A.A. | 96^ |
| Trinidad & Tobago | |
| The West Indian Tobacco Company Ltd. | 50 |
| St Lucia | |
| CARISMA Marketing Services Ltd. | 100 |
| Venezuela | |
| C.A. Cigarrera Bigott Sucs. | 100 |
| % equity shares held | |
|---|---|
| Africa and Middle East | |
| Cameroon | |
| British American Tobacco Cameroun S.A. | 99 |
| Congo | |
| British American Tobacco Congo SARL | 100 |
| Egypt | |
| British American Tobacco Egypt LLC | 100 |
| Ghana | |
| British American Tobacco Ghana Ltd. | 97 |
| Kenya | |
| British American Tobacco Kenya Ltd. | 60 |
| La Reunion | |
| B.A.T. La Reunion SAS | 100 |
| Malawi | |
| British American Tobacco (Malawi) Ltd. | 100 |
| Mauritius | |
| British-American Tobacco (Mauritius) p.l.c. (incorporated in Great Britain) | 100 |
| Mozambique | |
| Sociedade Agricola de Tabacos Lda. | 95 |
| Nigeria | |
| British American Tobacco (Nigeria) Ltd. | 100 |
| South Africa | |
| British American Tobacco Holdings South Africa (Pty) Ltd. | 100 |
| Turkey | |
| British American Tobacco Sigara ve Tütüncülük Sanayi ve Ticaret A.S. | 92 |
| Uganda | |
| British American Tobacco Uganda Ltd. | 90 |
| Zambia | |
| British American Tobacco (Zambia) plc | 78 |
Subsidiary undertakings held directly by British American Tobacco p.l.c. are indicated thus *; all others are held by sub-holding companies. Unless otherwise stated, the country of incorporation and operation is that under which the company is listed. All subsidiary undertakings are involved in activities related to the manufacture, distribution or sale of tobacco products.
All companies’ shares are ordinary shares or common stock except for those indicated thus †, which include preference shares, and that indicated thus ^, which includes investment stock (non-voting).
Financial year end is 14 January.
Financial year end is 30 November.
Financial year end is 31 March.
A complete list of subsidiary and associated undertakings will be attached to the next British American Tobacco p.l.c. annual return to the Registrar of Companies.
The Company has taken advantage of the exemption under Section 231(5) of the Companies Act 1985 by providing information only in relation to subsidiary and associate undertakings whose results or financial position, in the opinion of the Directors, principally affected the Financial Statements.