XML 122 R110.htm IDEA: XBRL DOCUMENT
v3.20.2

Deferred and current taxation - Effective corporation tax rate (Details) | 12 Months Ended
--- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Mar. 31, 2018
Reconciles the statutory rate of Irish corporation tax to the Company's effective corporation tax rate |  |  |
Statutory rate of Irish corporation tax | 12.50% | 12.50% | 12.50%
Adjustments for earnings and losses taxed at other rates | (9.30%) | (5.80%) | (2.90%)
Other differences |  |  | 0.40%
Total effective rate of taxation | 3.20% | 6.70% | 10.00%

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is taxed at lower rate. + References No definition available. + Details
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