XML 213 R88.htm IDEA: XBRL DOCUMENT
v3.23.2

Intangible assets - Narrative (Details) ₺ in Millions, £ in Millions | 12 Months Ended |
--- | --- | ---
Jun. 30, 2023 GBP (£) | Jun. 30, 2022 TRY (₺) | Jun. 30, 2022 GBP (£) | Jun. 30, 2021 GBP (£)
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Period over which management approves strategic plan | 3 years |  |  |
Period over which management has projected cash flows | 5 years |  |  |
Deferred tax income | £ (74) |  | £ (21) |
India and USL Brands |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Extension of period over which management has projected cash flows | 1 year |  |  |
Turkey |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss on opening balance as result of hyperinflationary accounting |  | ₺ (3,760) | (312) |
Goodwill | Turkey |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss on opening balance as result of hyperinflationary accounting |  | (2,133) | (177) |
Goodwill | Brand and tangible asset impairment | Smirnov |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss |  |  | (19) |
Brand names | McDowell's No.1 whisky, rum and brandy |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Recoverable amount of asset or cash-generating unit | £ 379 |  |  |
Brand names | Director's Special |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Recoverable amount of asset or cash-generating unit | 11 |  |  |
Brand names | Yenì raki |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss on opening balance as result of hyperinflationary accounting |  | ₺ (1,627) | (135) |
Brand names | Brand and tangible asset impairment | McDowell's No.1 whisky, rum and brandy |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss | (420) |  | (240) |
Deferred tax income |  |  | 35 |
Brand names | Brand and tangible asset impairment | Director's Special |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss | (24) |  |  |
Brand names | Brand and tangible asset impairment | Mcdowell's and Director's Special |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Deferred tax income | 111 |  |  |
Brand names | Brand and tangible asset impairment | Other brands |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss | (54) |  |  |
Deferred tax income | £ 13 |  |  |
Brand names | Brand and tangible asset impairment | Bell's whisky |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Impairment loss |  |  | (77) |
Deferred tax income |  |  | 20 |
Business combinations |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Period over which management has projected cash flows | 5 years |  |  |
Extension of period over which management has projected cash flows | 10 years |  |  |
Ketel One distribution right |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Other intangible assets | £ 1,428 |  | £ 1,488 | £ 1,295
Maximum | Computer software |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |
Useful life measured as period of time, intangible assets other than goodwill | 8 years |  |  |

X
- Definition Extension Of Period Over Which Management Has Projected Cash Flows + References No definition available. + Details
Name: | deo_ExtensionOfPeriodOverWhichManagementHasProjectedCashFlows
Namespace Prefix: | deo_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Impairment Loss On Opening Balance As Result Of hyperinflationary Accounting + References No definition available. + Details
Name: | deo_ImpairmentLossOnOpeningBalanceAsResultOfHyperinflationaryAccounting
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Period Over Which Management Approves Strategic Plan + References No definition available. + Details
Name: | deo_PeriodOverWhichManagementApprovesStrategicPlan
Namespace Prefix: | deo_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period Over Which Management Has Projected Cash Flows + References No definition available. + Details
Name: | deo_PeriodOverWhichManagementHasProjectedCashFlows
Namespace Prefix: | deo_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
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_DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 119 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_119&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherIntangibleAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RecoverableAmountOfAssetOrCashgeneratingUnit
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_IndiaAndUSLBrandsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=country_TR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | deo_ExceptionalItemsAxis=deo_BrandGoodwillTangibleAndOtherAssetsImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_SmirnovMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_McdowellsNumberOneWhiskyRumAndBrandyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_DirectorsSpecialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_YeniRakiMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_McdowellsAndDirectorsSpecialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_OtherBrandsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=deo_BellsWhiskyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | deo_OtherIntangiblesAxis=deo_KetelOneDistributionRightMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |