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v3.19.3.a.u2

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Disclosure of income tax reconciliation [line items] |  |  |
Corporate income tax rate | 19.00% | 19.00% | 19.25%
Tax credits | (0.80%) | (0.50%) | (0.50%)
System Fund | 1.10% | 5.00% | 0.90%
Impairment charges | 1.70% |  |
Other permanent differences | 1.30% | 0.60% | 0.80%
Non-recoverable foreign taxes | 3.20% | 0.70% | 0.30%
Net effect of different rates of tax in overseas businesses | 6.70% | 4.60% | 14.60%
Effects of changes in tax rates resulting from significant US tax reform |  |  | (8.70%)
Release of provision for taxation on unremitted earnings following significant US tax reform |  |  | (7.80%)
Transition tax liability arising from significant US tax reform |  |  | 4.80%
Effect of other changes in tax rates and tax laws | (0.40%) | 0.30% | 0.30%
Benefit of tax reliefs on which no deferred tax previously recognised | (0.40%) | (0.40%) | (1.90%)
Effect of adjustments to estimated recoverable deferred tax assets | (0.40%) | 0.10% | (1.40%)
Adjustment to tax charge in respect of prior periods | (2.20%) | (2.00%) | (2.60%)
Average effective tax rate | 28.80% | 27.40% | 18.10%
Before exceptional items and System Funds [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Corporate income tax rate | 19.00% | 19.00% | 19.30%
Tax credits | (0.60%) | (0.30%) | (0.50%)
System Fund | (0.50%) | (0.50%) | (0.40%)
Other permanent differences | 0.80% | 0.30% | 0.60%
Non-recoverable foreign taxes | 2.40% | 0.50% | 0.30%
Net effect of different rates of tax in overseas businesses | 5.50% | 3.70% | 13.90%
Effect of other changes in tax rates and tax laws | (0.30%) | 0.20% | 0.30%
Benefit of tax reliefs on which no deferred tax previously recognised | (0.30%) | (0.30%) | (1.80%)
Effect of adjustments to estimated recoverable deferred tax assets | (0.30%) | 0.10% | (1.30%)
Adjustment to tax charge in respect of prior periods | (1.90%) | (1.00%) | (1.10%)
Average effective tax rate | 23.80% | 21.70% | 29.30%

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