Source · National Audit Office

The Equipment Plan 2023 to 2033

The Ministry of Defence’s Equipment Plan for the next decade is unaffordable and it is facing the largest budget deficit since the Plan was first published in 2012, according to a new report by the National Audit Office.

Published: 4 Dec 2023 Recommendations: 2 Type: Value for Money NAO confirmed: 2 Department: Ministry of Defence
Dept: Ministry of Defence Topics: Defence and national securityMilitary equipment, logistics and technology nao.org.uk →

Recommendations

2 items
2 accepted 1 implemented

Recommendation 1

Addressee: Ministry of Defence · Source location: Page 11, 20a

MoD should assess the effect of delaying major decisions on each TLB and ensure that both decision-makers and Parliament understand the financial and capability impacts of this delay.

Response position: Accepted

Delivery: No longer relevant · 09/2026 · Confirmed by NAO

Recommendation 2

Addressee: Ministry of Defence · Source location: Page 11, 20b

MoD should ensure greater consistency in the approach of each TLB to producing their equipment plans. It should provide clear guidance on whether each TLB should include the full predicted costs of the capabilities they are being asked to provide to fulfil defence commitments, regardless of the budget available. This would enable the MoD to use next year?s Equipment Plan to establish the baseline for its negotiations with HM Treasury during the next Spending Review.

Response position: Accepted

Delivery: Implemented · 06/2026 · Confirmed by NAO

Public Accounts Committee follow-up

3 reports

The Public Accounts Committee examined this NAO report and published its own recommendations. The government responds to PAC recommendations via Treasury Minutes.