11. Income Tax

in thousands of EUR

2015

2014

Current income tax

97,772

95,509

Deferred income tax

5,249

-15,827

Charge in Income Statement

103,021

79,682

The reconciliation between the computed weighted average rate of income tax expense, which is generally applicable to GrandVision companies, and the actual rate of taxation is as follows:

in thousands of EUR

2015

%

2014

%

Result before tax

334,015

100.0%

254,243

100.0%

Computed weighted average tax rate

94,980

28.4%

73,087

28.7%

Expenses not deductible for tax purposes

9,432

2.8%

9,229

3.6%

Incentive tax credits

- 7,784

-2.3%

-8,327

-3.3%

Effect of (de)recognition of tax losses

6,623

2.0%

735

0.3%

Changes in tax rate

- 617

-0.2%

-308

-0.1%

(Over)/Under provided in prior years

387

0.1%

5,266

2.1%

Tax charge

103,021

30.8%

79,682

31.3%

The weighted average applicable tax rate amounts to 28.4% (2014: 28.7%). The effective tax rate for the Group is 30.8% (2014: 31.3%)

The changes in tax rate in 2015 are mainly in France, the United Kingdom and Chile.