XML 360 R114.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Post employment benefits - Sensitivity analyses of potential impacts on consolidated income statement and on plan liabilities (Details) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 USD ($) yr | Jun. 30, 2023 USD ($) | [2] | Jun. 30, 2022 USD ($) | [1],[2]
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | $ 6,001 | $ 5,547 | [1] | $ 5,897
Profit for the year | $ 4,166 | $ 4,479 | [3] | $ 4,410
Discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Percentage of reasonably possible increase in actuarial assumption | 0.50% |  |  |
Percentage of reasonably possible decrease in actuarial assumption | 0.50% |  |  |
Inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Percentage of reasonably possible increase in actuarial assumption | 0.50% |  |  |
Percentage of reasonably possible decrease in actuarial assumption | 0.50% |  |  |
Life expectancy |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Duration of reasonably possible increase in actuarial assumption | yr | 1 |  |  |
United Kingdom | Effect of 0.5% increase in discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | $ 2 |  |  |
Profit for the year | 16 |  |  |
Plan liabilities | 307 |  |  |
United Kingdom | Effect of 0.5% decrease in discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | (2) |  |  |
Profit for the year | (16) |  |  |
Plan liabilities | (339) |  |  |
United Kingdom | Effect of 0.5% increase in inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | (2) |  |  |
Profit for the year | (9) |  |  |
Plan liabilities | (201) |  |  |
United Kingdom | Effect of 0.5% decrease in inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 2 |  |  |
Profit for the year | 9 |  |  |
Plan liabilities | 200 |  |  |
United Kingdom | Effect of one year increase in life expectancy |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 0 |  |  |
Profit for the year | (6) |  |  |
Plan liabilities | (162) |  |  |
Ireland | Effect of 0.5% increase in discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 1 |  |  |
Profit for the year | 6 |  |  |
Plan liabilities | 101 |  |  |
Ireland | Effect of 0.5% decrease in discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | (1) |  |  |
Profit for the year | (5) |  |  |
Plan liabilities | (112) |  |  |
Ireland | Effect of 0.5% increase in inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 0 |  |  |
Profit for the year | (2) |  |  |
Plan liabilities | (62) |  |  |
Ireland | Effect of 0.5% decrease in inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 0 |  |  |
Profit for the year | 3 |  |  |
Plan liabilities | 73 |  |  |
Ireland | Effect of one year increase in life expectancy |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 0 |  |  |
Profit for the year | (2) |  |  |
Plan liabilities | (67) |  |  |
United States | Effect of 0.5% increase in discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 2 |  |  |
Profit for the year | 2 |  |  |
Plan liabilities | 27 |  |  |
United States | Effect of 0.5% decrease in discount rate |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | (2) |  |  |
Profit for the year | (2) |  |  |
Plan liabilities | (30) |  |  |
United States | Effect of 0.5% increase in inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | (1) |  |  |
Profit for the year | (1) |  |  |
Plan liabilities | (10) |  |  |
United States | Effect of 0.5% decrease in inflation |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 1 |  |  |
Profit for the year | 1 |  |  |
Plan liabilities | 9 |  |  |
United States | Effect of one year increase in life expectancy |  |  |  |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |  |  |  |
Operating profit | 0 |  |  |
Profit for the year | (1) |  |  |
Plan liabilities | $ (17) |  |  |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[3] | (1) See pages 238-240 for an explanation under Accounting information and policies.

X
- Definition Duration Of Reasonably Possible Increase In Actuarial Assumption + References No definition available. + Details
Name: | deo_DurationOfReasonablyPossibleIncreaseInActuarialAssumption
Namespace Prefix: | deo_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Increase decrease in defined benefit obligation at present value. + References No definition available. + Details
Name: | deo_IncreaseDecreaseInDefinedBenefitObligationAtPresentValue
Namespace Prefix: | deo_
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_DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PercentageOfReasonablyPossibleDecreaseInActuarialAssumption
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PercentageOfReasonablyPossibleIncreaseInActuarialAssumption
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_18_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_113_b&doctype=Standard -URIDate 2023-03-23 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2023-03-23 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 32 -IssueDate 2023-01-01 -Paragraph IE33 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=32&code=ifrs-tx-2023-en-r&anchor=para_IE33&doctype=Illustrative%20Examples -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLossFromOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfDiscountRatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=ifrs-full_ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_GB
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=deo_ActuarialAssumptionOfIncreaseInDiscountRatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=deo_ActuarialAssumptionOfDecreaseInDiscountRatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=deo_ActuarialAssumptionOfIncreaseInInflationRatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=deo_ActuarialAssumptionOfDecreaseInInflationRatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ActuarialAssumptionsAxis=deo_ActuarialAssumptionOfIncreaseInLifeExpectancyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_IE
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |