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Exceptional items (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Exceptional items |
Schedule of exceptional items | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2022
​ |  | $’m |  | $’m |  | $’m
Start-up related and other costs | ​ | 24 | ​ | 36 | ​ | 67
Impairment (reversal)/charge - property, plant and equipment | ​ | (4) | ​ | 18 | ​ | —
Restructuring (credit)/charge | ​ | (4) | ​ | 38 | ​ | —
Exceptional items – cost of sales |  | 16 |  | 92 |  | 67
Transaction-related and other costs | ​ | 5 | ​ | 14 | ​ | 23
Exceptional items – SG&A expenses |  | 5 |  | 14 |  | 23
Exceptional finance income | ​ | (13) | ​ | (58) | ​ | (218)
Exceptional items – finance income |  | (13) |  | (58) |  | (218)
Exceptional income tax charge/(credit) (note 7) |  | 8 |  | (14) |  | (17)
Total exceptional items, net of tax |  | 16 |  | 34 |  | (145)

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