7. TAX EXPENSE
 
    2021 
R’m 		 2020 
R’m 
Current income tax       
   Current year  695  536 
   Prior year underprovision  106  27 
Deferred income tax       
   Origination and reversal of temporary differences  9  (35)
   Prior year under provision  6  27 
   Change in foreign tax rate  42  – 
   Benefit from previously unrecognised capital allowances and trading losses  (218) – 
Withholding taxes  2  1 
Total tax expense  642  556 
Reconciliation of the tax rate  %  % 
South African normal tax rate  28.00  28.00 
Adjustments for non-cash items:       
   Income not taxable – profit on sale of property, plant and equipment and investments  –  (0.01)
   Expenses not deductible/(income not taxable) – partnerships  0.17  (0.37)
   Expenses not deductible – impairment of intangible assets and investment  1.01  0.95 
   Expenses not deductible – interest on preference shares  0.24  0.58 
   Expenses not deductible – interest on borrowings and acquisition costs  0.38  1.08 
   Expenses not deductible – retirement benefit revaluation  0.66  1.69 
   Other2  0.08  1.60 
   Deferred tax through other comprehensive income  (0.72) 0.34 
   Change in foreign tax rate  1.76  – 
   Benefit from previously unrecognised capital allowances and trading losses  (9.06) – 
   Prior year underprovision  4.24  2.43 
   Withholding taxes  0.08  0.09 
   Assessed losses previously not recognised  (0.24) 1.51 
   Effect of conversion of international tax rates to South Africa normal tax rate  0.04  2.35 
Effective rate   26.64  40.24 
 
2 Other include various permanent differences in foreign tax jurisdictions and South Africa for which there are no corresponding tax allowances as well as learnership allowances.

The Group has raised deferred tax on estimated tax losses and capital allowances of R2.2 billion (2020: R616 million) available to offset against future taxable income. These losses and capital allowances relate mostly to the UK business. Refer note 14. Tax losses relating to continuing operations of R241 million (2020: R196 million) were utilised during the year.