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The emissions savings needed in each sector over the fifth carbon budget period (2028-2032) is the difference between the projected emissions from the government’s net zero strategy (NZS) pathway and the baseline (emissions projection if no further policy is implemented) between 2028 and 2032, summed over the fifth carbon budget period. [...] The pathways and baselines are taken from the Climate Change Committee (CCC)’s analysis of the government’s NZS, as detailed in the CCC’s 2022 government progress report2, and adapted based on updates in the Carbon Budget Delivery Plan.3 The only exception to this is the transport sector, in which the aviation baseline and pathway have been updated based on the Jet Zero Strategy (JZS), which super. [...] Changes since June 2023 have been less extensive but include major policy updates, including the confirmation of the Zero Emission Vehicles (ZEV) mandate6, changes to transport and heat & buildings sectors based on the Prime Minister’s speech on 20 September 20237, and the announcement of the deal made with TATA Steel8. [...] The drawn out nature of consultations on the Future Homes and Building Standards has led to the decision to change the classification from ‘confirmed policy’ to ‘policy under consultation’, though we acknowledge that the policy appears close to completion. [...] We have therefore removed the estimated savings for this policy additional to the ZEV mandate, increasing the already large policy gap for the transport sector.