The depot near Tewkesbury is used to store and manage many of the MoD's operational vehicles.

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Instead, it will use the F35B, which will use a ski jump type take off ramp much like the now retired Harrier, and the first operational carrier will be available, says the MoD, in 2018 rather than 2025.

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The barracks is currently home to the 22 Signal Regiment and the MoD said the moves would bring all three regiments together, improving operational capability and ensure best use of resources.

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The NAO report also casts doubt on the MoD's claim that the new carrier-based strike force will be fully operational by 2020, saying a decision to delay investment in Crowsnest, a helicopter-based early warning system, means it will be two years late.

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