3.1 The government agrees with the Committee’s recommendation. Target implementation date: May 2021 3.2 At Spending Review 2020, guidance required departments to include the greenhouse gas emissions of bids, and their impact on meeting carbon budgets and net zero. Guidance also sought qualitative commentary on the impact of delivery of the 25 Year Environment Plan. HM Treasury (HMT) is currently reviewing the learning from this exercise and these issues will remain at the forefront of HMT’s priorities for this year. Information on the 2021 Spending Review will be published in due course. 3.3 HMT uses spending reviews to set departments’ overall budgets. Departments then prioritise within these to make sure they have the skills and capacity to deliver their objectives, including net zero. HMT has provided funding to reflect the challenges of delivering additional net zero programmes and assessing the impact of policy decisions – for example, Spending Review 2020 set out that BEIS’s core resource budget would grow by 3.3 per cent in real terms in 2021-22 relative to 2019-20.