The European Union (EU) has a target to reduce emissions by at least 40 per cent by 2030. This is an economy-wide target and therefore includes the Land Use, Land Use Change and Forestry (LULUCF) sector. This study looks at how to integrate LULUCF into the EU’s 2030 Climate and Energy Framework. It concludes that depending on accounting rules used, including LULUCF would change the effort needed to reach the 40 per cent target by between 7.5 and 16 per cent of total emissions. This means a 2030 target of between 37 per cent and 33.6 per cent, way below the level needed to avert catastrophic climate change.