UPDATE 2-Tate & Lyle says outlook difficult to predict

* FY pretax profit 247 mln stg vs 245 mln consensus

* To mothball Alabama manufacturing facility

* Current year started in line with expectations

* Unchanged final dividend

* RBS cuts earnings forecasts

(Adds CEO, analyst comment, background, shares)

By Matt Scuffham

LONDON, May 28 (Reuters) - British sugar and sweetener maker Tate & Lyle (TATE.L) said on Thursday it was difficult to predict with confidence the outlook for 2010, given the global recession and its uncertain impact on customer demand.

The group, which had issued two profit warnings this year, reported an underlying pretax profit for the year to March 31 of 247 million pounds ($395.9 million), down 18 percent in constant currency terms or 2 percent at actual rates.

That was in line with analysts' forecasts, which ranged between 235 million and 255 million pounds, with the consensus at 245 million, according to a Reuters Estimates poll of nine analysts.

The group suffered as the recession hit demand for its range of sweeteners, used in food and drink products, industrial starches, for the paper industry, and ethanol, which is used in the United States as an additive in gasoline.

It has also been hit by an international tribunal ruling last month that it cannot prevent cheap Chinese versions of its sucralose super sweetener Splenda. [ID:nL7450209]

In spite of that, Tate & Lyle said the current year had started in line with its expectations.

The group said it plans to mothball its sucralose manufacturing plant in Alabama in the United States, at a loss of 50 jobs, and produce all of its sucralose from a newer and more efficient facility in Singapore, after scientific breakthroughs enabled it to increase yields by 25 percent.

"This has had the effect of significantly increasing our production capacity to the extent that, for the moment, we can now meet demand from just one of our two plants," Chief Executive Iain Ferguson told reporters on a conference call.

He added that the facility will be decommissioned within the next two to three months at a cost of 97 million pounds.