1.1 The department agrees with the Committee’s recommendation. Target implementation date: Autumn 2022 1.2 The Ministry of Defence (the department) recognises the potential impact the conflict in Ukraine has had for future thinking on equipment spending and procurement and this is being examined. The department remains confident that the Equipment Plan 2021-2031 (EP21) retains relevance despite emerging and unpredicted threats and was produced in line with aims and priorities outlined in the Integrated Review. 1.3 The Equipment Plan has to balance competing priorities, but, it is the department’s view that the EP21 successfully addressed and rectified a previous deficit, whilst ensuring increased investment in new capabilities and research or development. The Plan therefore balances short term need and long term aims to ensure it is remains resilient to emerging threats. 1.4 Future Equipment Plans will include an additional section explaining changes made and planned to address emerging developments.