Cost increases or cuts to funding on the Department’s programmes can have a profound impact on the level of military capability that can be achieved. For example, it is procuring considerably fewer Ajax armoured vehicles and Challenger 3 tanks than it identified it needed in earlier assessments, as well as fewer P-8A maritime patrol aircraft and Type 26 frigates. In addition, delaying the entry into service of new capabilities can 7 C&AG’s report, para 3.7 and Figure 6 8 Committee of Public Accounts, Defence capability and Equipment Plan, Tenth Report of Session 2019–21, 1 July