20. Deferred Tax
Group
Recognised deferred tax assets and liabilities
| Assets Gross | (Liabilities) Gross | |||
| 2022 | 2021 | 2022 | 2021 | |
| €’000 | €’000 | €’000 | €’000 | |
| Property, plant and equipment | - | - | (1,125) | (1,598) | 
| Pension asset | - | - | (22,574) | (18,464) | 
| Tax losses | 22,574 | 18,464 | - | - | 
| Gross Tax Assets/(Liabilities) | 22,574 | 18,464 | (23,699) | (20,062) | 
Net deferred tax liability 2022
| Opening balance net €’000 | Recognised in income €’000 | Recognised in other comprehensive income €’000 | Closing balance net €’000 | |
| Property, plant and equipment | (1,598) | 473 | - | (1,125) | 
| Pension asset | (18,464) | - | (4,110) | (22,574) | 
| Tax losses | 18,464 | - | 4,110 | 22,574 | 
| Net Tax (Liabilities)/Assets | (1,598) | 473 | - | (1,125) | 
Group
Net deferred tax liability 2021
| Opening balance net €’000 | Recognised in income €’000 | Recognised in other comprehensive income €’000 | Closing balance net €’000 | |
| Property, plant and equipment | (2,063) | 465 | - | (1,598) | 
| Pension asset | (18,852) | - | 388 | (18,464) | 
| Tax losses | 13,801 | - | 4,663 | 18,464 | 
| Net Tax (Liabilities)/Assets | (7,114) | 465 | 5,051 | (1,598) | 
RTÉ
Recognised deferred tax assets and liabilities
| Assets Gross | (Liabilities) Gross | |||
| 2022 | 2021 | 2022 | 2021 | |
| €’000 | €’000 | €’000 | €’000 | |
| Property, plant and equipment | 1,342 | 1,175 | - | - | 
| Pension asset | - | - | (22,574) | (18,464) | 
| Tax losses | 22,574 | 18,464 | - | - | 
| Gross Tax Assets/(Liabilities) | 23,916 | 19,640 | (22,574) | (18,464) | 
Net deferred tax asset 2022
| Opening balance net €’000 | Recognised in income €’000 | Recognised in other comprehensive income €’000 | Closing balance net €’000 | |
| Property, plant and equipment | 1,175 | 167 | - | 1,342 | 
| Pension asset | (18,464) | - | (4,110) | (22,574) | 
| Tax losses | 18,464 | - | 4,110 | 22,574 | 
| Net Tax Assets | 1,175 | 167 | - | 1,342 | 
RTÉ
Net deferred tax asset 2021
| Opening balance Net €’000 | Recognised in income €’000 | Recognised in other comprehensive income €’000 | Closing balance Net €’000 | |
| Property, plant and equipment | 1,045 | 130 | - | 1,175 | 
| Pension asset | (18,852) | - | 388 | (18,464) | 
| Tax losses | 13,801 | - | 4,663 | 18,464 | 
| Net Tax Assets | (4,006) | 130 | 5,051 | 1,175 | 



