In November 2020 Ethical Consumer viewed Lush's list of subsidiaries on the D&B Hoovers database. This showed that the company had multiple subsidiaries in the Netherlands, Hong Kong and Ireland jurisdictions considered by Ethical Consumer to be tax havens at the time of writing.

However, Lush was accredited by the Fair Tax Mark and published country-by-country financial information in its annual accounts, including revenue, staff costs and number of employees. It also published a tax policy on its website which stated:

"At Lush, we believe that we should pay a fair tax in each of the countries in which we operate. We will take advantage of legitimate business tax structures and benefits available in each country – but we will never search for loopholes or devise schemes that stretch the rules beyond their obvious intended purpose."

Lush was considered to have a positive policy addressing tax avoidance.

Reference:

Generic Hoovers ref (2020)