Notes to the financial statements

for the year ended 3 January 2009

	2008 €'000	2007 €'000
Irish corporation tax	8,961	7,284
Adjustments in respect of prior years	(99)	(100)
Irish current tax on income for the year	8,862	7,184
Foreign tax	11,857	6,338
Adjustments in respect of prior years	(607)	327
Foreign current tax on income for the year	11,250	6,665
Total current tax	20,112	13,849
Deferred tax (note 32)	1,416	2,609
Pre exceptional tax charge	21,528	16,458
Exceptional tax credit
- Current	(1,073)	1,975
- Deferred	181	(2,592)
	20,636	15,841

(i): The restructuring provisions made in 2008 resulted in an exceptional current tax credit of €1.6 million.
(ii): During 2008 adjustments were made in connection with the Groups 2007 decision to exit meat processing, resulting in an exceptional current tax charge of €0.5 million and deferred tax charge of €0.1 million.
(iii): Recent UK tax legislation provided for the phased withdrawal of industrial building allowances from April 2008 (with full abolition from April 2011) resulting in a deferred tax charge of €0.1 million. This change in UK tax legislation also resulted in an exceptional deferred tax charge in the Groups UK joint venture, Glanbia Cheese, of which the Groups share is €0.9 million.

The tax on the Group's profit before tax differs from the theoretical amount that would arise using the corporation tax rate in Ireland, as follows:

	2008 €'000	2007 €'000
Profit before tax	100,005	76,081
Tax calculated at Irish rate of 12.5% (2007: 12.5%)	12,501	9,510
Earnings at reduced and higher Irish rates	(2,732)	(1,176)
Difference due to overseas tax rates	9,396	7,359
Adjustment to tax charge in respect of previous periods	(54)	57
Tax on profits of joint ventures and associates shown in profit before tax	(913)	(124)
Expenses not deductible for tax purposes and other differences Tax charge	2,438	215
Tax charge	20,636	15,841

Details of tax charged or credited directly to equity during the year are outlined in note 32.