XML 160 R35.htm IDEA: XBRL DOCUMENT
v3.23.2

Exceptional items (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2023
Exceptional Items [Abstract] |
Schedule of exceptional items |
| 2023 £ million | 2022 £ million | 2021 £ million
Exceptional operating items |  |  |
Brand and goodwill impairment (1) | (498) |  | (336) |  | — |
Supply chain agility programme (2) | (100) |  | — |  | — |
Distribution termination fee (3) | (44) |  | — |  | — |
Winding down Russian operations (4) | 20 |  | (50) |  | — |
Other exceptional operating items (5) | — |  | (2) |  | (15) |
| (622) |  | (388) |  | (15) |
Non-operating items |  |  |
Sale of businesses and brands |  |  |
Guinness Cameroun S.A. (6) | 310 |  | — |  | — |
Archers brand (7) | 20 |  | — |  | — |
USL Popular brands (8) | 4 |  | — |  | — |
USL businesses (9) | 1 |  | — |  | 3 |
Tyku brand (10) | (3) |  | — |  | — |
Picon brand (11) | — |  | 91 |  | — |
Meta Abo Brewery (12) | — |  | (95) |  | — |
Windsor business (13) | — |  | (19) |  | — |
Step acquisition - Mr Black (14) | (8) |  | — |  | — |
Other non-operating exceptional items (15) | 4 |  | 6 |  | 11 |
| 328 |  | (17) |  | 14 |
Exceptional items before taxation | (294) |  | (405) |  | (1) |
Tax on exceptional items (note 7 (b)) | 186 |  | 31 |  | (84) |
Total exceptional items | (108) |  | (374) |  | (85) |
Attributable to: |  |  |
Equity shareholders of the parent company | 33 |  | (271) |  | (86) |
Non-controlling interests | (141) |  | (103) |  | 1 |
Total exceptional items | (108) |  | (374) |  | (85) |
Schedule of exceptional cash flows | Cash payments and receipts included in net cash inflow from operating activities in respect of exceptional items were as follows:
| 2023 £ million | 2022 £ million | 2021 £ million
Thalidomide (note 15 (d) (i)) | (14) |  | (16) |  | (15) |
Winding down Russian operations | (13) |  | (13) |  | — |
Supply chain agility programme | (12) |  | — |  | — |
Donations | — |  | (37) |  | (50) |
Indirect tax in Korea | — |  | — |  | (10) |
Ongoing litigation in Turkey | — |  | — |  | (1) |
Substitution drawback | — |  | — |  | 60 |
Total cash payments | (39) |  | (66) |  | (16) |

X
- Definition The disclosure of information about exceptional items. + References No definition available. + Details
Name: | deo_DisclosureOfInformationAboutExceptionalItemsTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosures Of Net Cash Inflow From Operating Activities In Respect Of Exceptional Items [Table] + References No definition available. + Details
Name: | deo_DisclosuresOfNetCashInflowFromOperatingActivitiesInRespectOfExceptionalItemsTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Exceptional Items [Abstract] + References No definition available. + Details
Name: | deo_ExceptionalItemsAbstract
Namespace Prefix: | deo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration