5. Non-recurring Items

For the period

	52 weeks to 30 March 2012 £m	52 weeks to 1 April 2011 £m
Non-recurring operating expenses:
Lease guarantee provision(a)	(1.9)	7.5
Non-recurring items before tax	(1.9)	7.5
Tax on non-recurring items(b)	0.9	(2.1)
Non-recurring items after tax	(1.0)	5.4

1. A non-recurring expense of £7.5m was incurred in the prior year. This expense related to the creation of a provision for the potential liabilities arising from lease guarantees provided by Halfords prior to July 1989. The guarantees were provided to landlords of properties leased by Payless DIY (subsequently part of Focus DIY) when both Halfords and Payless DIY were under ownership of the Ward White Group. Focus DIY entered into administration in May 2011. In the current year a change in approach to settling the Group's guarantor obligations has resulted in a release of £1.9m of the original amounts provided.
2. This represents a tax charge at 26% on all current year non-recurring items plus a prior year tax charge of £0.4m arising from the non-deductibility of two payments made to landlords to release Halfords from its guarantor obligations under those leases. The prior period represents a tax credit at 28% on these non-recurring costs.