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)