XML 261 R136.htm IDEA: XBRL DOCUMENT
v3.23.2

Financial instruments and risk management - Fair value measurement - Narrative (Details) - GBP (£) £ in Millions | 12 Months Ended |
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Business combinations |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Contingent consideration payment period | 8 years |  |
Level 3 |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | £ 529 | £ 587 |
Movement in financial assets - other | 8 | 46 |
Zacapa put option | Level 3 |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | 218 | 216 | £ 149
Contingent consideration recognised on acquisition of businesses | Volume, measurement input |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (decrease) in fair value liability due to increase in observable input | £ 30 |  |
Sensitivity analysis, percentage of possible increase in unobservable input, liabilities | 10.00% |  |
Sensitivity analysis, percentage of possible decrease in unobservable input, liabilities | 10.00% |  |
Increase (decrease) in fair value liability due to decrease in observable input | £ (50) |  |
Contingent consideration recognised on acquisition of businesses | Cash flows, measurement input |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (decrease) in fair value liability due to increase in observable input | £ 25 |  |
Sensitivity analysis, percentage of possible increase in unobservable input, liabilities | 10.00% |  |
Sensitivity analysis, percentage of possible decrease in unobservable input, liabilities | 10.00% |  |
Increase (decrease) in fair value liability due to decrease in observable input | £ (25) |  |
Contingent consideration recognised on acquisition of businesses | Business combinations | Undiscounted amount |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | 422 |  |
Contingent consideration recognised on acquisition of businesses | Level 3 |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | 311 | 371 | £ 429
Contingent consideration recognised on acquisition of businesses | Level 3 | Aviation Gin and Davos Brands |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | 113 | 157 |
Contingent consideration recognised on acquisition of businesses | Level 3 | 21Seeds |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | 59 | 59 |
Contingent consideration recognised on acquisition of businesses | Level 3 | Lone River Ranch Water brand |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | 18 | 57 |
Contingent consideration recognised on acquisition of businesses | Level 3 | Don Papa rum |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | £ 70 | 0 |
Industrias Licoreras de Guatemala |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Proportion of ownership interest in investment by external party | 50.00% |  |
Industrias Licoreras de Guatemala | Option exercised at 30 June 2025 |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Increase (decrease) in fair value liability due to increase in observable input | £ 30 |  |
Industrias Licoreras de Guatemala | Zacapa put option | Level 3 |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Other financial liabilities | £ 218 | £ 216 |

X
- Definition Contingent Consideration Payment Period + References No definition available. + Details
Name: | deo_ContingentConsiderationPaymentPeriod
Namespace Prefix: | deo_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase (decrease) in other financial assets. + References No definition available. + Details
Name: | deo_Increasedecreaseinotherfinancialassets
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proportion of ownership interest held by an external party, not member of the Diageo group. + References No definition available. + Details
Name: | deo_ProportionOfOwnershipInterestInInvestmentByExternalParty
Namespace Prefix: | deo_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph h -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph h -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_m&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph h -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph h -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ifrs-full_BusinessCombinationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=deo_PutOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_ContingentConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_UnobservableInputsAxis=deo_VolumeMeasurementInputMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_UnobservableInputsAxis=deo_CashFlowsMeasurementInputMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=deo_UndiscountedAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_AviationGinAndDavosBrandsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_A21SeedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_LoneRiverRanchWaterBrandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_DonPapaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=deo_IndustriasLicorerasDeGuatemalaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ValuationTechniquesUsedInFairValueMeasurementAxis=deo_OptionExercisedAt30June2025Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |