• Flexibility. Including IAS emissions within the formal scope of the Climate Change Act targets provides extra flexibility in meeting them. Whereas their exclusion would mean that allowance has to be made outside the target for these emissions, inclusion opens up the possibility for the IAS sectors to achieve more and contribute more to meeting the UK's emissions targets. • Need for integration with wider Net Zero strategy. The UK's overall emissions reduction strategy should be integrated across the economy. This includes requirements for fuelling infrastructure and supply of alternative fuels (e.g. hydrogen, ammonia, synthetic fuels) and the overall scale of greenhouse gas removals to balance remaining emissions to reach Net Zero. • Inclusion of IAS is manageable. While the United Nations Framework Convention on Climate Change (UNFCCC) treats emissions from international aviation and international shipping separately from emissions solely within country borders, allocating these emissions to countries presents no fundamentally greater challenges than for other sectors already included in UK emissions targets: