XML 210 R85.htm IDEA: XBRL DOCUMENT
v3.23.2

Acquisition and sale of businesses and brands and purchase of non-controlling interests - Purchase of shares of non-controlling interests (Details) £ in Millions, Ksh in Millions, $ in Millions | 3 Months Ended | 8 Months Ended | 9 Months Ended | 12 Months Ended | 15 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Jun. 30, 2023 GBP (£) | Jun. 30, 2021 GBP (£) | Mar. 23, 2023 | Jun. 30, 2023 GBP (£) | Oct. 20, 2020 | Mar. 24, 2023 GBP (£) | Mar. 24, 2023 KES (Ksh) | Jun. 30, 2022 GBP (£) | Nov. 06, 2020 GBP (£) | Nov. 06, 2020 USD ($)
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |
Cash transferred | £ 316 | £ 358 |  | £ 316 |  |  |  | £ 88 |  |
Proportion of ownership interest in subsidiary |  |  |  | 100.00% |  |  |  |  |  |
Consideration paid | £ 397 | £ 613 |  | £ 397 |  |  |  | £ 162 |  |
East African Breweries Limited | Serengeti Breweries Limited |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |
Percentage of interest acquired |  | 30.00% |  |  |  |  |  |  |  |
Consideration paid |  |  |  |  |  |  |  |  | £ 42 | $ 55
Shareholder loans |  |  |  |  |  |  |  |  | £ 16 |
Diageo Kenya Limited | East African Breweries Limited |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |
Percentage of interest acquired |  |  |  |  |  | 14.97% | 14.97% |  |  |
Cash transferred |  |  |  |  |  | £ 142 | Ksh 22,732 |  |  |
Proportion of ownership interest in subsidiary | 65.00% |  | 50.03% |  |  |  |  |  |  |
Acquisition transaction cost | £ 4 |  |  |  |  |  |  |  |  |
Serengeti Breweries Limited |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in subsidiary |  | 47.00% |  |  | 40.20% |  |  |  |  |
East African Breweries Limited |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in subsidiary | 65.00% |  | 50.03% |  |  |  |  |  |  |

X
- Definition Discharged Amount of Loan Redemption at Acquisition Date + References No definition available. + Details
Name: | deo_DischargedAmountOfLoanRedemptionAtAcquisitionDate
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_m&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b_iii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b_iii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 19B -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_19B_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProportionOfOwnershipInterestInSubsidiary
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=deo_EastAfricanBreweriesLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | dei_LegalEntityAxis=deo_DiageoKenyaLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | ifrs-full_SignificantInvestmentsInSubsidiariesAxis=deo_SerengetiBreweriesLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInSubsidiariesAxis=deo_EastAfricanBreweriesLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |