11. Income Tax

in thousands of EUR

2016

2015

Current income tax

111,307

97,772

Deferred income tax

- 15,532

5,249

Charge in Income Statement

95,775

103,021

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

2016

%

2015

%

Result before tax

347,728

100.0%

334,015

100.0%

Computed weighted average tax rate

94,639

27.2%

94,980

28.4%

Expenses not deductible for tax purposes

6,845

2.0%

9,432

2.8%

Incentive tax credits

- 8,911

-2.6%

-7,784

-2.3%

Effect of (de)recognition of tax losses

9,152

2.6%

6,623

2.0%

Changes in tax rate

- 7,122

-2.0%

-617

-0.2%

(Over)/Under provided in prior years

1,172

0.3%

387

0.1%

Tax charge

95,775

27.5%

103,021

30.8%

The weighted average applicable tax rate amounts to 27.2% (2015: 28.4%). The effective tax rate for the Group is 27.5% (2015: 30.8%).

The changes in tax rate in 2016 relate mainly to France. The changes in tax rate in 2015 were mainly in France, the United Kingdom and Chile.