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v3.22.2

Operating costs - Operating costs (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Expense by nature [line items] |  |  |
Excise duties | £ 6,996 | £ 6,420 | £ 5,945
Cost of sales | 5,973 | 5,038 | 4,654
Marketing | 2,721 | 2,163 | 1,841
Other operating items | 2,349 | 1,801 | 3,120
Operating expenses | 18,039 | 15,422 | 15,560
Increase in inventories | (909) | (293) | (275)
Raw materials and consumables | 4,017 | 3,126 | 2,842
Marketing | 2,721 | 2,163 | 1,841
Other external charges | 2,597 | 1,978 | 2,044
Staff costs | 1,795 | 1,586 | 1,404
Depreciation, amortisation and impairment | 828 | 447 | 1,839
Gains on disposal of properties | (2) | (1) | (2)
Net foreign exchange losses | 10 | 22 | 15
Other operating income | (14) | (26) | (93)
United States |  |  |
Expense by nature [line items] |  |  |
Excise duties | 614 | 589 | 585
United Kingdom |  |  |
Expense by nature [line items] |  |  |
Excise duties | 1,172 | 1,018 | 930
India |  |  |
Expense by nature [line items] |  |  |
Excise duties | 2,182 | 2,127 | 1,927
Other |  |  |
Expense by nature [line items] |  |  |
Excise duties | £ 3,028 | £ 2,686 | £ 2,503

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- Definition The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 + Details
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