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v3.20.4

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure of income tax reconciliation [line items] |  |  |
Corporate income tax rate | 19.00% | 19.00% | 19.00%
Tax credits | 0.50% | (0.80%) | (0.50%)
System Fund | (6.60%) | 1.10% | 5.00%
Impairment charges |  | 1.70% |
Other permanent differences | (4.20%) | 1.30% | 0.60%
Non-recoverable foreign taxes | (5.10%) | 3.20% | 0.70%
Net effect of different rates of tax in overseas businesses | (4.50%) | 6.70% | 4.60%
Effect of changes in tax rates and tax laws | 2.90% | (0.40%) | 0.30%
Reduction in current tax expense by previously unrecognised deferred tax assets | 0.70% | (0.40%) | (0.40%)
Items on which deferred tax arose but where no deferred tax is recognised | (1.90%) |  |
Effect of adjustments to estimated recoverable deferred tax assets | 5.10% | (0.40%) | 0.10%
Reduction in deferred tax expense by previously unrecognised deferred tax assets | 0.30% |  |
Adjustment to tax charge in respect of prior periods | 0.90% | (2.20%) | (2.00%)
Average effective tax rate | 7.10% | 28.80% | 27.40%
Before exceptional items and System Funds [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Corporate income tax rate | 19.00% | 19.00% | 19.00%
Tax credits | (1.70%) | (0.60%) | (0.30%)
System Fund | (1.10%) | (0.50%) | (0.50%)
Other permanent differences | 12.10% | 0.80% | 0.30%
Non-recoverable foreign taxes | 16.90% | 2.40% | 0.50%
Net effect of different rates of tax in overseas businesses | 18.90% | 5.50% | 3.70%
Effect of changes in tax rates and tax laws | (9.60%) | (0.30%) | 0.20%
Reduction in current tax expense by previously unrecognised deferred tax assets | (2.40%) | (0.30%) | (0.30%)
Items on which deferred tax arose but where no deferred tax is recognised | 5.10% |  |
Effect of adjustments to estimated recoverable deferred tax assets | (16.90%) | (0.30%) | 0.10%
Adjustment to tax charge in respect of prior periods | (2.70%) | (1.90%) | (1.00%)
Average effective tax rate | 37.60% | 23.80% | 21.70%

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