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v3.24.0.1

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of income tax reconciliation [line items] |  |  |
Income tax rate | 23.50% | 19.00% | 19.00%
Tax credits | (0.50%) | (0.10%) | (0.10%)
System Fund | (1.30%) | 3.10% | 0.40%
Foreign exchange gains | (1.00%) | (0.90%) |
Other permanent differences | 0.90% | 0.50% | 1.40%
Non-recoverable foreign taxes | 1.30% | 3.50% | 3.50%
Net effect of different rates of tax | 1.50% | 6.30% | 6.80%
Effect of changes in UK tax rates and laws | 0.00% | 0.00% | (7.00%)
Effects of substantive enactment of UAE tax rates and laws | (0.90%) |  |
Effect of changes in other tax rates and laws | 0.20% | 0.10% |
Reduction in current tax expense by previously unrecognised deferred tax assets | 0.00% | 0.00% | (0.10%)
Items on which deferred tax arose but where no deferred tax is recognised | 0.20% | 1.20% | 2.00%
Effect of adjustments to unprovided or unrecognised deferred taxes | 0.50% | (0.40%) | 0.50%
Adjustment to tax charge in respect of prior periods | 1.30% | (1.90%) | 0.20%
Average effective tax rate | 25.70% | 30.40% | 26.60%

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