XML 204 R79.htm IDEA: XBRL DOCUMENT
v3.23.2

Taxation - Unrecognised deferred tax assets (Details) - GBP (£) £ in Millions | Jun. 30, 2023 | Jun. 30, 2022
--- | --- | ---
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Gross value of tax losses which has not been recognised | £ 632 | £ 674
Unrecognised deferred tax assets | 161 | 169
Capital losses – indefinite |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unrecognised deferred tax assets | 98 | 98
Trading losses – indefinite |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unrecognised deferred tax assets | 24 | 25
Trading and capital losses – expiry dates up to 2032 |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Unrecognised deferred tax assets | £ 39 | £ 46

X
- Definition The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

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_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=deo_IndefiniteCapitalLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=deo_IndefiniteTradingLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=deo_TradingAndCapitalLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |