The use of 32 Squadron flights is governed by time and cost considerations. The rules on the use of special flights are set out in “Travel by Ministers”. The annual lists of overseas travel by Cabinet Ministers costing over £500 are set out when special flights are used, and the purpose of each trip. Copies are available in the Library. Carbon dioxide emissions arising from 32 Squadron flights are included in the Government's carbon offsetting commitment. Carbon emissions arising from the use of these flights have been recorded and offset in the same way as the use of scheduled flights since April 2005.