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Exceptional items (Tables) | 6 Months Ended
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Dec. 31, 2023
Exceptional Items [Abstract] |
Schedule of exceptional items |
| Six months ended 31 December 2023 | Six months ended 31 December 2022
| $ million | Re-presented $ million
Exceptional operating items |  |
Brand impairment (1) | (54) | —
Supply chain agility programme (2) | (31) | (56)
Various dispute and litigation matters (3) | (108) | —
Winding down Russian operations (4) | — | 17
| (193) | (39)
Non-operating items |  |
Sale of businesses and brands |  |
Windsor business (5) | (53) | —
Guinness Cameroun S.A. (6) | (11) | (2)
USL Popular brands (7) | 4 | 5
Archers brand (8) | — | 23
United National Breweries (9) | — | 3
Step acquisition - Mr Black (10) | — | (10)
| (60) | 19
Exceptional items before taxation | (253) | (20)
Items included in taxation |  |
Tax on exceptional operating items | 43 | 14
Tax on exceptional non-operating items | (1) | 2
Exceptional taxation (11) | — | 68
| 42 | 84
Total exceptional items | (211) | 64
Attributable to: |  |
Equity shareholders of the parent company | (213) | 63
Non-controlling interests | 2 | 1
Total exceptional items | (211) | 64

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