18. Deferred Tax
The following are the major deferred tax assets and liabilities recognised by the Group and movements thereon in the current and prior reporting periods.
| Property related items £m | Short-term timing differences £m | Share-based payments £m | Intangible assets £m | Total £m |
At 2 April 2010 |
(3.7) |
6.5 |
1.7 |
(5.0) |
(0.5) |
Credit/(charge) to the income statement |
1.3 |
(2.2) |
(1.0) |
0.9 |
(1.0) |
Credit to other comprehensive income |
— |
1.1 |
— |
— |
1.1 |
Credit to equity |
— |
— |
0.1 |
— |
0.1 |
At 1 April 2011 |
(2.4) |
5.4 |
0.8 |
(4.1) |
(0.3) |
Credit/(charge) to the income statement |
(0.1) |
(0.2) |
(0.2) |
0.8 |
0.3 |
Charge to other comprehensive income |
— |
(0.3) |
— |
— |
(0.3) |
Charge to equity |
— |
— |
(0.4) |
— |
(0.4) |
At 30 March 2012 |
(2.5) |
4.9 |
0.2 |
(3.3) |
(0.7) |
Deferred income tax assets and liabilities are offset when the Group has a legally enforceable right to do so and when the deferred income taxes relate to the same fiscal authority. The offset amounts are as follows:
| 30 March 2012 £m | 1 April 2011 £m |
Deferred tax assets |
5.1 |
6.2 |
Deferred tax liabilities |
(5.8) |
(6.5) |
|
(0.7) |
(0.3) |