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Taxation - Exceptional tax (credits)/charges (Details) £ in Millions, $ in Millions |  |  | 12 Months Ended | 24 Months Ended
--- | --- | --- | --- | ---
May 24, 2021 | Dec. 15, 2020 | Jun. 30, 2022 GBP (£) | Jun. 30, 2022 USD ($) | Jun. 30, 2021 GBP (£) | Jun. 30, 2020 GBP (£) | Jun. 30, 2020 USD ($) | Jun. 30, 2022
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | £ 1,049 |  | £ 907 | £ 589 |  |
Provisions charged during the year |  |  | £ 65 |  |  |  |  |
Applicable tax rate |  |  | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
Terms of Raising the Bar programme |  |  |  |  |  |  |  | 2 years
United Kingdom, at 1 April 2023 |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Applicable tax rate | 25.00% |  |  |  |  |  |  |
The Netherlands, from 2021 |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Applicable tax rate, previously enacted |  |  |  |  | 21.70% |  |  |
Brand and tangible asset impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | £ (55) |  | £ 0 | £ (165) |  |
Sale of Picon brand |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | 23 |  | 0 | 0 |  |
Winding down Russian operations |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | 3 |  | 0 | 0 |  |
Donations |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | (2) |  | (5) | 0 |  |
Tax rate change in the United Kingdom |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | 0 |  | 46 | 0 |  |
Remeasurement of deferred tax assets on post employment liabilities to other comprehensive income |  |  | 48 |  |  |  |  |
Tax rate change in the Netherlands |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | £ 0 |  | 42 | 0 |  |
Applicable tax rate |  | 25.00% | 25.80% | 25.80% |  |  |  |
Obsolete inventories |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | £ 0 |  | 1 | (7) |  |
Substitution drawback |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | 0 |  | 1 | 20 |  |
Guaranteed minimum pension equalisation |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | 0 |  | (1) | 0 |  |
Other items |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | 0 |  | 0 | (2) |  |
Total exceptional items |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | (31) |  | 84 | (154) |  |
McDowell's brand impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | (35) |  |  |  |  |
Bell's brand impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  | (20) |  |  |  |  |
Windsor brand impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  |  |  |  | (105) |  |
USL brands impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  |  |  |  | (25) |  |
Nigerian tangible fixed assets impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  |  |  |  | (25) |  |
Ethiopian tangible fixed assets impairment |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Exceptional tax (credits)/charges |  |  |  |  |  | (10) |  |
Raising the Bar programme |  |  |  |  |  |  |  |
Disclosure Of Exceptional Tax Expense Income [Line Items] |  |  |  |  |  |  |  |
Provisions charged during the year |  |  | £ 2 | $ 3 | £ 5 | £ 81 | $ 100 |

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