encoding XInclude Encoding

The encoding to use for the resource being included. The encoding attribute has no effect when the parse attribute value “parse="xml"” is set on the <xi:include> element. See the W3C XInclude documentation (https://www.w3.org/TR/xinclude/).
OPTIONAL on element: <xi:include>
Value Meaning
Text, numbers, or special characters A valid encoding name.
Restriction This is an optional attribute; there is no default.