5. Non-recurring items

For the period	52 weeks to 28 March 2014 £m	52 weeks to 29 March 2013 £m
Non-recurring operating expenses:
Lease guarantee provision (a)	(0.2)	(1.0)
Onerous lease provision (b)	—	1.2
Impairment of Property, Plant and Equipment (c)	0.4	0.8
Non-recurring items before tax	0.2	1.0
Tax on non-recurring items (d)	0.1	0.1
Non-recurring items after tax	0.3	1.1

A non-recurring expense of £7.5m was incurred in 2011. This expense related to the creation of a provision for the potential liabilities arising from lease guarantees provided by Halfords prior to July 1989. The guarantees were provided to landlords of properties leased by Payless DIY (now part of Focus DIY) when both Halfords and Payless DIY were under ownership of the Ward White Group. Focus DIY entered into administration in May 2011. In the current year the continued settlement of the Group's guarantor obligations has resulted in a release of £0.2m (2013: £1.0m) of the original amounts provided.
A charge incurred in the prior period relating to stores where the present value of expected future cash flows is deemed to be insufficient to cover the lower of cost of exit or value in use.
Impairment charge in respect of property, plant and equipment where the carrying amount of these assets has been deemed to exceed the recoverable amount.
The tax charge of £0.1m represents a tax rate of 23% applied to non-recurring items after adjusting for the non-deductibility of the asset impairment charge and settlements to release Halfords from its guarantor obligations under the leases. The prior period represents a tax charge at 24% on all current year non-recurring items adjusted for the non-deductibility of the asset impairment charge and settlements to release Halfords from its guarantor obligations under the leases.