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 31 March 2017 | 5.0 | (4.5) | 1.2 | (2.5) | (0.8) |
| Credit/(charge) to the income statement | (1.4) | (1.9) | 0.3 | 0.9 | (2.1) |
| Credit to other comprehensive income | – | 0.2 | – | – | 0.2 |
| Charge to equity | – | (0.3) | 0.3 | – | – |
| At 30 March 2018 | 3.6 | (6.5) | 1.8 | (1.6) | (2.7) |
| Credit/(charge) to the income statement | (0.3) | 5.6 | (1.4) | (1.3) | 2.6 |
| Credit to other comprehensive income | – | – | – | – | – |
| Credit to equity | – | – | – | – | – |
| At 29 March 2019 | 3.3 | (0.9) | 0.4 | (2.9) | (0.1) |
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:
| 52 weeks to
29 March
2019 | 52 weeks to
30 March
2018 |
|---|
| Deferred tax assets | 3.7 | 5.4 |
| Deferred tax liabilities | (3.8) | (8.1) |
| (0.1) | (2.7) |