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Exceptional items (Tables)

6 Months Ended

Dec. 31, 2022

Exceptional Items [Abstract]

Schedule of exceptional items


			Six months ended 31 December 2022			Six months ended 31 December 2021
			£ million			£ million
Exceptional operating items
Supply chain agility programme (a)			(47)			—
Winding down Russian operations (b)			14			—
			(33)			—
Non-operating items
Sale of businesses and brands
Archers brand (c)			20			—
USL Popular brands (d)			4			—
United National Breweries (e)			2			2
Guinness Cameroon S.A. (f)			(2)			—
Meta Abo Brewery (g)			—			(33)
Step acquisition - Mr Black (h)			(8)			—
			16			(31)

Exceptional items before taxation			(17)			(31)

Items included in taxation (note 5)
Tax on exceptional operating items			12			—
Tax on exceptional non-operating items			1			—
Exceptional taxation			57			—
			70			—

Total exceptional items			53			(31)

Attributable to:
Equity shareholders of the parent company			52			(31)
Non-controlling interests			1			—
Total exceptional items			53			(31)