XML 121 R104.htm IDEA: XBRL DOCUMENT
v3.21.2

Deferred and current taxation - Effective corporation tax rate (Details) | 12 Months Ended
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Mar. 31, 2021 | Mar. 31, 2020 | Mar. 31, 2019
Reconciles the statutory rate of Irish corporation tax to the Company's effective corporation tax rate |  |  |
Statutory rate of Irish corporation tax on (loss)/profit | (12.50%) | 12.50% | 12.50%
Non-Irish profits and losses taxed at other rates | (0.70%) | (9.30%) | (5.80%)
Other movements | 4.80% |  |
Total effective rate of taxation on (loss)/profits | (8.40%) | 3.20% | 6.70%
Foreign tax rate | 25.00% | 25.00% | 25.00%

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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 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- References No definition available. + Details
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- Definition The applicable foreign tax rate. + References No definition available. + Details
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- Definition The statutory rate on (loss) profit. + 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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