|At 1 July 2017 (included in trade and other receivables)||1.4|
|Additions to the income statement||(0.2)|
|Additions to statement of changes in equity||0.9|
|At 30 June 2018 (included in trade and other receivables)||2.1|
Deferred tax has been calculated using the rate of 19% or 17% based on the timing of when each individual deferred tax balance is expected to reverse in the future as follows (2017: 18%):
|Short term timing differences||2.5||1.6|
|Accelerated capital allowances||(0.4)||(0.2)|
Deferred tax assets in relation to losses amounting to £0.2 million have not been recognised due to uncertainty over their recoverability.