The Government should include a Net Zero test of the 2021 Budget in its Net Zero Review. Net Zero tests should be refined for future fiscal events to assess the climate impacts of taxation, spending and resource decisions. The Government should develop nature tests to ensure spending packages are aligned with the Post-2020 Biodiversity Framework. A new fiscal rule should be added to the fiscal framework which focuses on balancing our demands on nature with nature’s supply.

The Government should include a Net Zero test of the 2021 Budget in its Net Zero Review. Net Zero tests should be refined for future fiscal events to assess the climate impacts of taxation, spending and resource decisions. The Government should develop nature tests to ensure spending packages are aligned with the Post-2020 Biodiversity Framework. A new fiscal rule should be added to the fiscal framework which focuses on balancing our demands on nature with nature’s supply. Type: recommendation | Number: 67 | Paragraph: 318 | Response status: not_addressed Government response: The Green Book already mandates the consideration of climate and environmental impacts in spending. Policies are developed and assessed against how well they deliver on the Government’s policy aims such as levelling-up and Net Zero. To ensure spending packages are aligned with government priorities