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 3 April 2015 | 1.0 | 3.5 | 2.0 | (2.4) | 4.1 |
| Credit/(charge) to the income statement | 0.5 | (4.0) | — | 0.4 | (3.1) |
| Credit to other comprehensive income | — | 0.4 | — | — | 0.4 |
| Charge to equity | — | — | (1.4) | — | (1.4) |
| 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) |
| Credit to equity | — | — | 0.6 | — | 0.6 |
| At 31 March 2017 | 5.0 | (4.5) | 1.2 | (2.5) | (0.8) |
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:
| 31 March
2017
£m | 1 April
2016
£m |
|---|
| Deferred tax assets | 6.2 | 2.1 |
| Deferred tax liabilities | (7.0) | (2.1) |
| (0.8) | — |