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In the context of a Net Zero 2050 target for the whole of the UK, setting a Net Zero target for Northern Ireland in the same year – or earlier – might not lead to additional overall reductions in UK GHG emissions, but rather act to shift a greater share of the UK-wide costs of reaching Net Zero to Northern Ireland. [...] The economic context for the proposed interim targets for the advised 82% target by 2050 Our advice comes at a time of heightened uncertainty in Northern Ireland due to the dual impacts of COVID-19 and the UK’s departure from the European Union, but with widespread public and business support for climate action and a major opportunity for low-carbon investment to support international action and b. [...] The dynamics of the transition in Northern Ireland outside of the agriculture and land use sectors are very similar to the rest of the UK, with Northern Irish emissions falling at a comparable rate over time to similar levels by 2050 (Figure 4). [...] The effort required from the agriculture and land use sectors is also equivalent, with very similar emissions reduction profiles seen for Northern Ireland and the UK as a whole in the agriculture sector (Figure 5).14 Figure 4 Emissions in Northern Ireland and the UK in the Balanced Pathway for all sectors excluding agriculture, land use and GHG removals. [...] In particular, the UK’s role as host of COP26 and President of the G7 group in 2021 give it an opportunity and a responsibility to coordinate efforts to align the economic responses to COVID-19 with the significant shifts in investment patterns needed over the coming decade to keep the Paris Agreement long-term temperature goal within reach.