XML 80 R55.htm IDEA: XBRL DOCUMENT v3.24.0.1

Contingent liabilities and legal proceedings - Tax (Details) $ in Millions	Dec. 31, 2023 USD ($)
Brazil | Maximum | Tax contingent liability
Disclosure of contingent liabilities [line items]
Potential liability	$ 934
India
Disclosure of contingent liabilities [line items]
Receivable for protest payments	149
Receivable for protest payments, corporate taxes	137
Receivable for protest payments, indirect taxes	12
India | Maximum | Tax contingent liability
Disclosure of contingent liabilities [line items]
Potential liability	$ 115

X

- Definition

Receivable For Payments For Protest Of Tax Assessment

+ References

No definition available.

+ Details

Name:	deo_ReceivableForPaymentsForProtestOfTaxAssessment
Namespace Prefix:	deo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Receivable For Payments For Protest Of Tax Assessment, Corporate Taxes

+ References

No definition available.

+ Details

Name:	deo_ReceivableForPaymentsForProtestOfTaxAssessmentCorporateTaxes
Namespace Prefix:	deo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Receivable For Payments For Protest Of Tax Assessment, Indirect Taxes

+ References

No definition available.

+ Details

Name:	deo_ReceivableForPaymentsForProtestOfTaxAssessmentIndirectTaxes
Namespace Prefix:	deo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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_DisclosureOfContingentLiabilitiesLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 37
-IssueDate 2023-01-01
-Paragraph 86
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2023-en-r&anchor=para_86_a&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_EstimatedFinancialEffectOfContingentLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	ifrs-full_GeographicalAreasAxis=country_BR
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_ClassesOfContingentLiabilitiesAxis=ifrs-full_TaxContingentLiabilityMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_GeographicalAreasAxis=country_IN
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: