Members' Business - Ben Macpherson MSP: Unfair Police Scotland and Fire Service VAT Charges

That the Parliament understands that Police Scotland and Scottish Fire and Rescue continue to be the only territorial forces in the UK unable to reclaim VAT; believes that this costs £35 million annually, and has totalled £140 million since 2013; notes what it sees as the detrimental impact that paying this VAT has on frontline services in communities in Edinburgh Northern and Leith and across Scotland; acknowledges the view that the UK Government should change its rules to allow this VAT to be reclaimed, similar to the action that it took to enable Highways England and academy schools to reclaim VAT, and further notes the argument that the UK Government should fully reimburse the reported £140 million taken away from Scotland's frontline emergency services since 2013.