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Operating costs (Tables)
 12 Months Ended
Jun. 30, 2021
Analysis of income and expense [abstract]  
Disclosure of information about operating costs
3. Operating costs
2021
£ million		 2020 £ million 2019 £ million
Excise duties
6,420 5,945 6,427 
Cost of sales
5,038 4,654 4,866 
Marketing
2,163 1,841 2,042 
Other operating items
1,801 3,120 1,917 

15,422 15,560 15,252 
Comprising:
Excise duties
Great Britain
1,018 930 898 
United States
589 585 587 
India
2,127 1,927 2,202 
Other
2,686 2,503 2,740 
Increase in inventories
(293)(275)(446)
Raw materials and consumables
3,126 2,842 3,007 
Marketing
2,163 1,841 2,042 
Other external charges
1,978 2,044 2,285 
Staff costs
1,586 1,404 1,580 
Depreciation, amortisation and impairment
447 1,839 374 
Gains on disposal of properties
(1)(2)(5)
Net foreign exchange losses/(gains)
22 15 (7)
Other operating income
(26)(93)(5)
15,422 15,560 15,252 
Schedule of auditor fees
Other external charges include the fees of the principal auditor of the group, PricewaterhouseCoopers LLP and its affiliates (PwC) and are analysed below.
 2021
£ million		2020
£ million		2019
£ million
Audit of these financial statements
3.8 5.3 3.8 
Audit of financial statements of subsidiaries
4.4 3.6 3.4 
Audit related assurance services(i)
2.6 2.4 1.6 
Total audit fees (Audit fees)
10.8 11.3 8.8 
Other assurance services (Audit related fees)(ii)
0.8 0.8 0.7 
All other non-audit fees (All other fees)
— — 0.2 
11.6 12.1 9.7 
(i)    Audit related assurance services are in respect of reporting under section 404 of the US Sarbanes-Oxley Act and the review of the interim financial information.
(ii)    Other assurance services comprise the aggregate fees for assurance and related services that are not reported under ‘total audit fees’.
(1)     Disclosure requirements for auditor fees in the United States are different from those required in the United Kingdom. The terminology by category required in the United States is disclosed in brackets in the above table. All figures are the same for the disclosures in the United Kingdom and the United States apart from £0.4 million (2020 – £0.4 million; 2019 – £0.4 million) of the cost in respect of the review of the interim financial information which would be included in audit related fees in the United States rather than audit fees.
Schedule of additional information
(c) Staff costs and average number of employees
 2021
£ million		2020
£ million		2019
£ million
Aggregate remuneration
Wages and salaries
1,336 1,251 1,344 
Share-based incentive plans
50 3 50 
Employer’s social security
83 79 96 
Employer’s pension
Defined benefit plans
82 37 61 
Defined contribution plans
25 24 19 
Other post employment plans
10 10 10 
1,586 1,404 1,580 

The average number of employees on a full time equivalent basis (excluding employees of associates and joint ventures) was as follows:
 202120202019
North America
2,616 2,466 2,410 
Europe and Turkey
3,267 3,350 3,609 
Africa
4,016 4,003 4,338 
Latin America and Caribbean
1,505 1,549 1,610 
Asia Pacific
6,474 6,559 7,038 
SC&P
5,085 4,908 4,919 
Corporate and other
4,687 4,940 4,496 
27,650 27,775 28,420 
Schedule of exceptional operating items
Included in other operating items are the following:
 
2021
£ million
2020
£ million
2019
£ million
Staff costs
Guaranteed minimum pension equalisation charge5 — 21 
Other external charges13 95 53 
Other operating income(3)(83)— 
Depreciation, amortisation and impairment
Brand, goodwill, tangible and other assets impairment— 1,345 — 
Total exceptional operating items (note 4)
15 1,357 74