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Deferred income tax (Tables)

12 Months Ended

Dec. 31, 2024

The movement on the deferred income tax account is as follows:


	2024	2023
	£m	£m
At 1 January	(474)	(470)
Exchange differences	(8)	25
Impact of acquisition of companies and businesses	19	(8)
(Charged)/credited to the income statement	(4)	(26)
(Charged)/credited to other comprehensive income	(7)	4
(Charged)/credited to equity	(3)	1
At 31 December	(477)	(474)
Deferred taxation has been presented on the balance sheet as follows:
Deferred tax asset within non-current assets	34	43
Deferred tax liability within non-current liabilities	(511)	(517)
	(477)	(474)


	Customer	Accelerated
	lists/	tax		IFRS 15	Tax	Share-based
	intangibles	depreciation	Provisions	Contacts	losses	payments	Other²	Total
	£m	£m	£m	£m	£m	£m	£m	£m
At 1 January 2023	(572)	(75)	171	(33)	23	16	—	(470)
Exchange differences	26	3	(7)	2	—	—	1	25
Recognised in income statement	2	(12)	(15)	(10)	7	(2)	4	(26)
Recognised in other comprehensive income	—	—	—	—	8	—	(4)	4
Recognised in equity	—	—	—	—	—	1	—	1
Impact of business combinations	(8)	—	—	—	—	—	—	(8)
At 31 December 2023	(552)	(84)	149	(41)	38	15	1	(474)

At 1 January 2024	(552)	(84)	149	(41)	38	15	1	(474)
Exchange differences	(11)	(1)	6	(2)	—	—	—	(8)
Recognised in income statement	(4)	4	8	(19)	3	1	3	(4)
Recognised in other comprehensive income	—	—	—	—	—	—	(7)	(7)
Recognised in equity	—	—	—	—	—	(3)	—	(3)
Impact of business combinations¹	24	—	(7)	2	—	—	—	19
At 31 December 2024	(543)	(81)	156	(60)	41	13	(3)	(477)

1.	Deferred tax liabilities have been adjusted in 2024 by a decrease of £28m relating to the Terminix acquisition with a corresponding reduction in goodwill.

2.	Included within other deferred tax assets/liabilities are retirement benefits and unremitted earnings from subsidiaries.