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Trade and other payables | 12 Months Ended
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Dec. 31, 2022
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Trade and other payables | 19. Trade and other payables
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  |  |  |  |  | 152 |  |  |  |  |  |  |  | 109 |
Other tax and social security payable |  |  |  |  |  |  | 37 |  |  |  |  |  |  |  | 29 |
Other payables |  |  |  |  |  |  | 173 |  |  |  |  |  |  |  | 119 |
Accruals |  |  |  |  |  |  | 335 |  |  |  |  |  |  |  | 322 |
|  |  |  |  |  |  | 697 |  |  |  |  |  |  |  | 579 |
Non-current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other payables |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  | 4 |
Deferred purchase consideration |  |  |  |  |  |  | 12 |  |  |  |  |  |  |  | 12 |
Contingent purchase consideration (note 24) |  |  |  |  |  |  | 65 |  |  |  |  |  |  |  | 73 |
|  |  |  |  |  |  | 81 |  |  |  |  |  |  |  | 89 |
In 2022, current other payables includes $29m and current accruals includes $2m relating to the outstanding portion of the share repurchase programme. Of the total, $20m relates to the unavoidable contractual cost of shares to be repurchased and $11m to the associated performance fee. Current other payables also includes $18m relating to obligations created by the special allocation of expenses from an associate investment (note 6). In 2021, other payables included $29m relating to the UK portfolio rent (see note 17).

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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