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 1 April 2016 | 1.5 | (0.1) | 0.6 | (2.0) | — |
| Credit/(charge) to the income statement | 3.5 | (2.2) | — | (0.5) | 0.8 |
| Credit to other comprehensive income | — | 0.5 | — | — | 0.5 |
| Acquisition of subsidiary | — | (2.7) | — | — | (2.7) |
| Charge to equity | — | — | 0.6 | — | 0.6 |
| 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 |
| Credit to equity | — | (0.3) | 0.3 | — | — |
| At 30 March 2018 | 3.6 | (6.5) | 1.8 | (1.6) | (2.7) |
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:
| 52 weeks to
30 March
2018 | 52 weeks to
31 March
2017 |
|---|
| Deferred tax assets | 5.4 | 6.2 |
| Deferred tax liabilities | (8.1) | (7.0) |
| (2.7) | (0.8) |