The government agrees with the Committee’s recommendation. Target implementation date: Autumn 2021 The government agrees to write to the Committee on the pros and cons of setting out a longer term roadmap on tax and net zero. It is not always appropriate for the government to pre-announce tax reforms given the issues caused by forestalling activity and wider market uncertainty. A standalone tax roadmap for net zero may also limit the strategic consideration and presentation of tax alongside regulatory and spending options. However, the government fully understands the importance of public engagement on tax policy and strategy. Any changes to tax policy are typically announced at fiscal events so that they can also be considered within the context of the tax system more broadly. In addition, where possible the government holds consultations on major tax reforms to support understanding of these measures. Decisions on whether to publish a roadmap are a matter for Ministers.