XML 381 R108.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Disclosure of income tax reconciliation [line items] |  |  |
Income tax rate | 19.00% | 19.00% | 19.00%
Tax credits | (0.10%) | 0.50% | (0.80%)
System Fund | 0.40% | (6.60%) | 1.10%
Impairment charges |  |  | 1.70%
Other permanent differences | 1.40% | (4.20%) | 1.30%
Non-recoverable foreign taxes | 3.50% | (5.10%) | 3.20%
Net effect of different rates of tax in overseas businesses | 6.80% | (4.50%) | 6.70%
Effect of changes in tax rates and tax laws | (7.00%) | 2.90% | (0.40%)
Reduction in current tax expense by previously unrecognised deferred tax assets | (0.10%) | 0.70% | (0.40%)
Items on which deferred tax arose but where no deferred tax is recognised | 2.00% | (1.90%) |
Effect of adjustments to estimated recoverable deferred tax assets | 0.50% | 5.10% | (0.40%)
Reduction in deferred tax expense by previously unrecognised deferred tax assets |  | 0.30% |
Adjustment to tax charge in respect of prior periods | 0.20% | 0.90% | (2.20%)
Average effective tax rate | 26.60% | 7.10% | 28.80%
Before exceptional items and System Funds [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Income tax rate | 19.00% | 19.00% | 19.00%
Tax credits | (0.10%) | (1.70%) | (0.60%)
System Fund | (0.10%) | (1.10%) | (0.50%)
Other permanent differences | 1.20% | 12.10% | 0.80%
Non-recoverable foreign taxes | 3.10% | 16.90% | 2.40%
Net effect of different rates of tax in overseas businesses | 6.90% | 18.90% | 5.50%
Effect of changes in tax rates and tax laws |  | (9.60%) | (0.30%)
Reduction in current tax expense by previously unrecognised deferred tax assets | (0.10%) | (2.40%) | (0.30%)
Items on which deferred tax arose but where no deferred tax is recognised | 1.30% | 5.10% |
Effect of adjustments to estimated recoverable deferred tax assets | 0.40% | (16.90%) | (0.30%)
Adjustment to tax charge in respect of prior periods | (0.40%) | (2.70%) | (1.90%)
Average effective tax rate | 31.20% | 37.60% | 23.80%

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TaxRateEffectFromChangeInTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TaxRateEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of income tax reconciliation. + References No definition available. + Details
Name: | ihg_DisclosureOfIncomeTaxReconciliationLineItems
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effect of adjustments to estimated recoverable deferred tax assets. + References No definition available. + Details
Name: | ihg_EffectOfAdjustmentsToEstimatedRecoverableDeferredTaxAssets
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Rate Effect Due To deferred tax arose but where no deferred tax is recognised + References No definition available. + Details
Name: | ihg_TaxRateEffectDueToDeferredTaxAroseButWhereNoDeferredTaxIsRecognised
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect due to non-recoverable foreign taxes. + References No definition available. + Details
Name: | ihg_TaxRateEffectDueToNonrecoverableForeignTaxes
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect due to other permanent differences. + References No definition available. + Details
Name: | ihg_TaxRateEffectDueToOtherPermanentDifferences
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Rate Effect Due ToReduction in deferred tax expense by previously unrecognised deferred tax assets + References No definition available. + Details
Name: | ihg_TaxRateEffectDueToreductionInDeferredTaxExpenseByPreviouslyUnrecognisedDeferredTaxAssets
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. + References No definition available. + Details
Name: | ihg_TaxRateEffectOfAdjustmentsForDeferredTaxAndCurrentTaxOfPriorPeriods
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect of system fund results. + References No definition available. + Details
Name: | ihg_TaxRateEffectOfSystemFundResults
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect of tax credits. + References No definition available. + Details
Name: | ihg_TaxRateEffectOfTaxCredits
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate impact on impairment. + References No definition available. + Details
Name: | ihg_TaxRateImpactOnImpairment
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition TaxRateEffectDueToReductionInCurrentTaxExpenseByPreviouslyUnrecognisedDeferredTaxAssets + References No definition available. + Details
Name: | ihg_Taxrateeffectduetoreductionincurrenttaxexpensebypreviouslyunrecogniseddeferredtaxassets
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ihg_ConsolidatedExceptionalItemsAxis=ihg_BeforeExceptionalItemsAndSystemFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |