2023 FY - EXHIBIT 12

EXHIBIT 12

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Tadeu Marroco, certify that:

1.I have reviewed this annual report on Form 20-F of British American Tobacco p.l.c.;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or

omit to state a material fact necessary to make the statements made, in light of the

circumstances under which such statements were made, not misleading with respect to the

period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in

this report, fairly present in all material respects the financial condition, results of operations

and cash flows of the company as of, and for, the periods presented in this report;

4.The company’s other certifying officer and I are responsible for establishing and maintaining

disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))

and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and

15d-15(f)) for the company and have:

(a)Designed such disclosure controls and procedures, or caused such disclosure controls and

procedures to be designed under our supervision, to ensure that material information

relating to the company, including its consolidated subsidiaries, is made known to us by

others within those entities, particularly during the period in which this report is being

prepared;

(b)Designed such internal control over financial reporting, or caused such internal control over

financial reporting to be designed under our supervision, to provide reasonable assurance

regarding the reliability of financial reporting and the preparation of financial statements for

external purposes in accordance with generally accepted accounting principles;

(c)Evaluated the effectiveness of the company’s disclosure controls and procedures and

presented in this report our conclusions about the effectiveness of the disclosure controls

and procedures, as of the end of the period covered by this report based on such evaluation;

and

(d)Disclosed in this report any change in the company’s internal control over financial reporting

that occurred during the period covered by the annual report that has materially affected, or

is reasonably likely to materially affect, the company’s internal control over financial

reporting; and

5.The company's other certifying officer and I have disclosed, based on our most recent evaluation

of internal control over financial reporting, to the company's auditors and the audit committee

of the company's board of directors (or persons performing the equivalent functions):

(a)All significant deficiencies and material weaknesses in the design or operation of internal

control over financial reporting which are reasonably likely to adversely affect the company's

ability to record, process, summarize and report financial information; and

(b)Any fraud, whether or not material, that involves management or other employees who

have a significant role in the company's internal control over financial reporting.


Signature:	/s/ Tadeu Marroco	Date:	9 February 2024
	Tadeu Marroco Chief Executive

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Javed Iqbal, certify that: