Tate & Lyle plc is a British-based multinational agribusiness. It is listed on the London Stock Exchange and is a constituent of the FTSE 100 Index as of 20 June 2011. On 1 July 2010, its iconic sugar refining and golden syrup business was sold to American Sugar Refining.

The company was formed in 1921 from a merger of two rival sugar refiners, Henry Tate & Sons and Abram Lyle & Sons.

Henry Tate established his business in 1869 in Liverpool, later expanding to Silvertown in the East End of London: he used his industrial fortune to found the Tate Gallery in London in 1897. Abram Lyle, a cooper and shipowner, acquired an interest in sugar refinery in 1865 in Greenock, western Scotland and then at Plaistow Wharf, West Silvertown, London. The two companies had large factories nearby each other — Henry Tate in Silvertown and Abram Lyle in Plaistow — so prompting the merger. Prior to the merger, which occurred after they had died, the two men were bitter business rivals, although they had never met in person. The Liverpool plant closed in 1981. The Greenock plant closed during the 1990s. The Plaistow and Silvertown plants were sold to American Sugar Refining in 2010.

The Tate is an institution that houses the United Kingdom's national collection of British Art, and International Modern and Contemporary Art. It is a network of four art museums: Tate Britain, London (previously known as the Tate Gallery, founded 1897), Tate Liverpool (founded 1988), Tate St Ives, Cornwall (founded 1993) and Tate Modern, London (founded 2000), with a complementary website, Tate Online (created 1998). There are plans to open a TATE in Southampton in 2020. It is an executive non-departmental public body of the Department for Culture, Media and Sport.

Tate is used as the operating name for the corporate body which was established by the Museums and Galleries Act 1992 as The Board of Trustees of the Tate Gallery.

The gallery was founded in 1897, as the National Gallery of British Art. When its role was changed to include the national collection of Modern Art as well as the national collection of British art, in 1932, it was renamed the Tate Gallery after sugar magnate Henry Tate of Tate & Lyle, who had laid the foundations for the collection. The Tate Gallery was housed in the current building occupied by Tate Britain which is situated in Millbank, London. In 2000, the Tate Gallery transformed itself into the current-day Tate, or the Tate Modern, which consists of a federation of four museums: Tate Britain which displays the collection of British art from 1500 to the present day; Tate Modern which is also in London, houses the Tate's collection of British and International Modern and Contemporary Art from 1900 to the present day. Tate Liverpool, in Liverpool has the same purpose as Tate Modern but on a smaller scale, and Tate St Ives displays Modern and Contemporary Art by artists who have connections with the area. All four museums share the Tate Collection. One of the Tate's most publicised art events is the awarding of the annual Turner Prize, which takes place at Tate Britain.