4.1 The government agrees with the Committee’s recommendation. Target implementation date: Spring 2021 4.2 DHSC and NHSX fully recognise the importance of having a clear understanding of the whole-life costs and benefits of digital transformation across the health and social care system. This is crucial for effective decision making and to ensure value for money for the taxpayer. The new digital strategy will therefore set out how we plan to achieve this, at both national and local level. 4.3 The strategy will detail how we will: establish a clear baseline and track the digital maturity of organisations; collect robust cost and benefit data from local systems; and develop the relevant tools and guidance to support local systems in making confident investment decisions. It will also outline how we will track and assess the impact of digital transformation on patients, clinicians and services. 4.4 DHSC and NHSX have already commissioned a full economic assessment of the value of digital transformation across the NHS, which is due to be published as part of the new digital strategy in Spring 2021. This will consider the whole-life costs and benefits of different approaches and will provide a clear evidence base to drive future investment.