£m
At 1 July 2019 (included in trade and other receivables)	0.6
Additions to the income statement	0.1
Additions to statement of changes in equity	(0.3)
At 30 June 2020 (included in trade and other receivables)	0.4

Deferred tax has been calculated using the rate of 17.0% or 19.0% based on the timing of when each individual deferred tax balance is expected to reverse in the future as follows (2019: 19.0% or 17.0%):

	2020 £m	2019 £m
Short term timing differences	0.7	1.0
Accelerated capital allowances	(0.3)	(0.4)
	0.4	0.6

Deferred tax assets in relation to losses amounting to £nil (2019: £nil) have not been recognised due to uncertainty over their recoverability.