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v3.22.4

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of income tax reconciliation [line items] |  |  |
Income tax rate | 19.00% | 19.00% | 19.00%
Tax credits | (0.10%) | (0.10%) | 0.50%
System Fund | 3.10% | 0.40% | (6.60%)
Foreign exchange gains (note 7) | (0.90%) |  |
Other permanent differences | 0.50% | 1.40% | (4.20%)
Non-recoverable foreign taxes | 3.50% | 3.50% | (5.10%)
Net effect of different rates of tax | 6.30% | 6.80% | (4.50%)
Effect of changes in UK tax rates and laws | 0.00% | (7.00%) | 2.40%
Effect of changes in other tax rates and laws | 0.10% |  | 0.50%
Reduction in current tax expense by previously unrecognised deferred tax assets | 0.00% | (0.10%) | 0.70%
Items on which deferred tax arose but where no deferred tax is recognised | 1.20% | 2.00% | (1.90%)
Effect of adjustments to estimated recoverable deferred tax assets | (0.40%) | 0.50% | 5.10%
Reduction in deferred tax expense by previously unrecognised deferred tax assets | 0.00% |  | 0.30%
Adjustment to tax charge in respect of prior periods | (1.90%) | 0.20% | 0.90%
Average effective tax rate | 30.40% | 26.60% | 7.10%
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%) | (0.10%) | (1.70%)
System Fund | (0.40%) | (0.10%) | (1.10%)
Other permanent differences | 0.40% | 1.20% | 12.10%
Non-recoverable foreign taxes | 2.50% | 3.10% | 16.90%
Net effect of different rates of tax | 5.60% | 6.90% | 18.90%
Effect of changes in UK tax rates and laws | 0.00% |  | (7.90%)
Effect of changes in other tax rates and laws | 0.00% |  | (1.70%)
Reduction in current tax expense by previously unrecognised deferred tax assets | 0.00% | (0.10%) | (2.40%)
Items on which deferred tax arose but where no deferred tax is recognised | 0.40% | 1.30% | 5.10%
Effect of adjustments to estimated recoverable deferred tax assets | (0.30%) | 0.40% | (16.90%)
Reduction in deferred tax expense by previously unrecognised deferred tax assets | 0.00% |  |
Adjustment to tax charge in respect of prior periods | (0.50%) | (0.40%) | (2.70%)
Average effective tax rate | 26.60% | 31.20% | 37.60%
Before Exceptional Items System Funds And Foreign Exchange Gains [Member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Foreign exchange gains (note 7) | 0.00% |  |
Net effect of different rates of tax | (0.80%) | (0.60%) | (1.20%)

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