XML 377 R103.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Tax - Summary of Reconciliation of Tax Charge (Detail) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of income tax reconciliation [line items] |  |  |
Income tax rate | 25.00% | 23.50% | 19.00%
Tax credits | (0.60%) | (0.50%) | (0.10%)
System Fund | 1.20% | (1.30%) | 3.10%
Foreign exchange losses/(gains) | 1.00% | (1.00%) | (0.90%)
Other permanent differences | (0.50%) | 0.90% | 0.50%
Non-recoverable foreign taxes | 2.40% | 1.30% | 3.50%
Net effect of different rates of tax | 1.50% | 1.50% | 6.30%
Effects of substantive enactment of UAE tax rates and laws | 0.00% | (0.90%) |
Effect of changes in other tax rates and laws | 0.00% | 0.20% | 0.10%
Items on which deferred tax arose but where no deferred tax is recognised | 0.20% | 0.20% | 1.20%
Effect of adjustments to unprovided or unrecognised deferred taxes | 0.00% | 0.50% | (0.40%)
Adjustment to tax charge in respect of prior periods | (0.20%) | 1.30% | (1.90%)
Average effective tax rate | 30.00% | 25.70% | 30.40%

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022: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 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022: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 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TaxRateEffectFromChangeInTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022: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 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TaxRateEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022: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 unprovided or unrecognised deferred taxes. + References No definition available. + Details
Name: | ihg_EffectOfAdjustmentsToUnprovidedOrUnrecognisedDeferredTaxes
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 foreign exchange gains. + References No definition available. + Details
Name: | ihg_TaxRateEffectDueToForeignExchangeGains
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 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 from the effect of change in the foreign tax rates percentage. + References No definition available. + Details
Name: | ihg_TaxRateFromTheEffectOfChangeInTheForeignTaxRatesPercentage
Namespace Prefix: | ihg_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration