Police, Fire and Rescue Services: Funding Reductions Debate

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Department: Home Office

Police, Fire and Rescue Services: Funding Reductions

Alison Thewliss Excerpts
Wednesday 20th February 2019

(5 years, 2 months ago)

Westminster Hall
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Alison Thewliss Portrait Alison Thewliss (Glasgow Central) (SNP)
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It is a pleasure to see you in the Chair, Mr Hosie. It will come as no surprise to anybody in this place that emergency services feel stretched; it is extremely challenging for them to operate within the constraints of nearly a decade of austerity, and that is the context of the debate today. The link between austerity and different types of crime has been well established. There is the global context of an increased risk of terrorist attacks, and forces across the UK are now also preparing for a no-deal Brexit. It is a perfect storm, and it can be remedied only with sustained investment from the UK Government.

The Scottish Government have been instrumental in ensuring that Scotland is protected from the austerity cuts that emergency services have faced in the rest of the UK. The Scottish Parliament does not have all the powers we require to increase our revenues in the way my colleagues and I would like, but we can make spending decisions that lead to much better outcomes for the people of Scotland.

Police numbers in Scotland are up by more than 5% since the Scottish National party took power at Holyrood in 2007. That is despite the wider context of nearly a decade of austerity cuts from the UK Government. In the same period, police numbers in England and Wales are down by nearly 14%. The headcount in Scotland is 17,175 officers, which is still 941 full-time equivalent police officers, or 5.8%, more than the figure we inherited when we came into office, which is significant. In September 2018, there were 32 officers per 10,000 people in Scotland, compared with 21 officers per 10,000 in England and Wales. That reflects not only our geography, but investment in our service, which needs to be protected, given the issues that have emerged in England around knife crime and so on.

The Scottish Government do not have the powers to mitigate absolutely everything, and emergency services are increasingly concerned about the impact of leaving the European Union. Police Scotland has said that a no-deal Brexit could have numerous consequences, such as officers being deployed elsewhere and a considerable risk of harm to the public if there were incidents of civil unrest. Nobody wants to see that, particularly not in Scotland, where we did not vote for Brexit, but we are at the end of the supply chain for many things, and if supplies start to run out, it could have a significant impact in terms of civil unrest.

I am absolutely appalled that our emergency services are having to squander public resources on preparing for civil unrest and other eventualities associated with crashing out of the EU without a deal. It is entirely within the Government’s gift to take no deal off the table and offer reassurances to those on the frontline that such a catastrophe can be avoided. The Government have allowed internal politics within the Tory party to escape into the lives of ordinary citizens, and Scottish taxpayers and citizens are picking up the tab.

Scotland has its own distinct challenges that must be met by our emergency services. In a diverse geographical landscape, they respond to incidents and various challenges within our cities and towns. We have our own cultural challenges and a separate legal system, but our police force has, in good faith, acknowledged that there may be a need to provide mutual assistance to other forces in the UK should that be required. The only circumstances in which that would be necessary as a result of Brexit would be if the Prime Minister continues her reckless course towards a no-deal cliff edge.

There are also challenges in the funding of fire and rescue services, and I say that as a former councillor who sat on the Strathclyde fire board before it was merged into the single service. There were good and legitimate reasons for doing that; many like to see the pooling of shared resources, and it made sense for the service. It meant a change in nature, and there were challenges in coming together as one, but nobody would change back, and there was broad cross-party agreement for the merger.

One benefit of the change for fire and rescue services has been their ability to adapt to the changing nature of the fire service. Recent FBU figures stated that non-fire rescues now considerably outnumber fire rescues. In 2017-18, more than 3,000 rescues were at non-fire incidents, compared with around 500 rescues from fires. Before the Strathclyde board was dissolved, it invested considerably in a state-of-the-art training centre at Cambuslang just outside Glasgow, and I recommend anyone who can to go and see that fantastic service. Firefighters can access a range of training opportunities, and all services in Scotland can come and use the centre, which is of huge benefit.

Scottish fire and rescue services have tried wherever possible to make savings to reduce the burden on their services, and the West Dunbartonshire service recently worked hard to reduce by 23% the number of unwanted fire alarm signals, which can cause call-outs that do not need to happen. That is 23% fewer times that the service had to turn out when it did not need to, which is important.

I would be remiss not to mention funding, and the UK Government must do the fair thing and adequately compensate Scottish police, fire and rescue services for the expenditure involved in contingency planning for a no-deal Brexit. We should not be out of pocket because of the decisions of this Government. That additional expenditure is likely to amount to £17 million in policing costs alone—around the same amount that the UK Government have provided to Northern Ireland to cover its Brexit-related policing. Why should Scotland be treated any differently?

The UK Government have shown political discretion in funding the devolved nations in the past, and it is deeply unfair that the people of Scotland and those struggling on the frontline of the emergency services should miss out. Last year, we were successful in finally persuading the Chancellor to stop charging VAT to emergency services in Scotland, which was a result of moving to the single service. That came about because of the intransigence of the UK Government as regards fixing that situation. Some have said that we chose to go forward with that merger, which we did, and the cost savings made it worthwhile. However, it was a political decision by the UK Government not to treat our services in the same way as they treat Highways England, or other services in England, and that should not have happened in the first place.

As things stand, compensation is overdue. Our emergency services paid £175 million to the UK Government before the decision to scrap the VAT obligation. That funding could have gone to the frontline, saving lives and improving the service. When will the UK Government give back the money that we are entitled to? If VAT is exempted now, it should have been exempted in the first place, and we are due our money back.

Jim Shannon Portrait Jim Shannon (Strangford) (DUP)
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It is a pleasure to speak in this debate, and I thank the hon. Member for Easington (Grahame Morris) for securing it. It is also a pleasure to follow the hon. Members for Batley and Spen (Tracy Brabin) and for Glasgow Central (Alison Thewliss), who made their contributions forcefully and gracefully on behalf of the fire and rescue services and the police.

An attempt to lower the deficit has clearly led to cuts and losses, but I believe that a few areas must be untouchable, including frontline healthcare, funding for schools to provide basic education, defence spending to secure our nation and its interests, and—lastly, but no less importantly—the police, fire and rescue services. The fat on all those things can be trimmed, but I believe the emergency services are as lean as they can be. In fact, we are too skinny, and without the ability to do what the body is capable of doing if it is well fed. We have tremendous talent and ability, yet we cannot do what a well-funded body can do.

We also have a police service and a fire service that train the world, yet they are precluded from giving their best, due to a lack of funding. I pay tribute, as others have, to the fire and rescue services of Northern Ireland and the whole nation. I also pay tribute to the Police Service of Northern Ireland. I know the debate is not about the ambulance service, but I also put on record my thanks to those who work in it for what they do. In many places, they are hard-pressed financially and resources-wise.

A few years ago, I was in Afghanistan with the armed forces parliamentary scheme. We had a chance to visit Lashkar Gah in Helmand province. It was remarkable to be in a camp and all of a sudden to hear a Northern Ireland accent—former police officers were being seconded to train the Afghanistan army and police. That incident told me a number of things. Those gentlemen had done their stint in the Royal Ulster Constabulary and the PSNI. They then had the opportunity to train people in other countries, and they did that. The husband of the lady who works in my office is a retired police officer, and he trains police officers in Serbia, Montenegro and other parts of the Balkans. The expertise, commitment and ability we have through our police forces is being used to train police forces in other parts of the world. That is an indication of just how highly thought of they are.

In Northern Ireland in 2017, the fire and rescue service of Northern Ireland warned that any more cuts would almost certainly result in preventable deaths. We are not playing with figures; we are playing with people’s lives—the lives of families and children. That is backed up by findings from the Local Government Association. Many of us know the LGA from our days on councils. The hon. Member for Glasgow Central spoke about her time on the council. My hon. Friend the Member for East Londonderry (Mr Campbell) and I have been councillors, too, and I suspect others have the same expertise and knowledge. The LGA represents more than 370 councils and fire authorities in England, Wales and Northern Ireland. It is a massive body with a lot of knowledge and expertise. It highlighted the latest fire statistics, which show that although the overall number of fires has fallen steadily, the rate of decline has slowed and certain types of fire have increased. Deliberate primary fires are on the rise, which is incredibly concerning.

The LGA further outlined a 22% increase in fire-related deaths involving those over 65 in the past two years. There is a need to raise awareness about elderly people on their own in their homes. In Northern Ireland, we have regular advertising on TV about smoke alarms, saying, “Check your smoke alarm on a Monday. Press the button. If it goes off, you know the batteries are not done.” It is important that people do that, because some elderly people probably do not have that ability. It is about how we raise awareness.

The LGA also said that, in deciding fire service funding, Ministers should consider the rising over-85 population and the increasing numbers of people renting houses. When it comes to raising awareness, landlords should be reminded of the responsibility they have, and elderly people should be helped. It is not hard to look out for our elderly neighbours and to call in and see how they are. In two minutes, we can check their smoke alarm and make sure everything is all right.

Alison Thewliss Portrait Alison Thewliss
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The hon. Gentleman is making an excellent point about the importance of people using their smoke alarms and ensuring that they work. Is there a system in Ireland, as there is in Scotland, of home fire safety visits, where the fire brigade will come out and check someone’s house for fire safety and install smoke alarms if they are needed?

Jim Shannon Portrait Jim Shannon
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I am not sure we have that same service. I think it is left to many other organisations. The hon. Lady has highlighted what we can do, but we also have fewer resources. The fire service will call if it is asked to, but resources are stretched, and the services do not normally have the time or ability to do that. Fire and rescue services have had their funding cut by around 40% over a four-year period. That perhaps indicates why such things sometimes cannot be done.

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Joanna Cherry Portrait Joanna Cherry (Edinburgh South West) (SNP)
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It is my pleasure and privilege to serve under your chairmanship, Mr Hosie.

I congratulate the hon. Member for Easington (Grahame Morris) on bringing the debate to the Floor of the Westminster Hall Chamber. I share his tributes to the police, the fire services and the emergency services of all the nations of these islands. I also take the opportunity to commend him for his comments on the dangers of making the fire service a scapegoat for the Grenfell fire. The thrust of what he was saying was that if we want to know who was responsible for the Grenfell fire, we should follow the money—see who benefited from the cheap cladding and the poor upkeep of the building—rather than blaming the men and women who risked their lives to save lives that night.

We have heard a number of interesting and diverse contributions, from the hon. Members for Batley and Spen (Tracy Brabin) and for Strangford (Jim Shannon) and my hon. Friend the Member for Glasgow Central (Alison Thewliss). My hon. Friend raised in particular the role that the fire services play in Scotland, with their proactive preventive measures, such as offering to go into people’s homes to assess their anti-fire readiness. That proactive strategy is reflected in the way the Scottish police force, the Crown Office and some Scottish social services have approached the problem of knife crime in Scotland, treating it as a public health emergency. My hon. Friend has spoken about that eloquently on a number of occasions.

This debate is really about funding. The hon. Member for Easington painted a concerning picture of the effect of the reductions in police and fire and rescue services across England and Wales. Those concerns are clearly widely held. As the Scottish National party spokesperson for justice and home affairs, I want to contribute constructively to the debate by offering an overview of the somewhat different position in Scotland. In an era of severe funding cuts to police and fire services across England and Wales, the UK Government would do well to look to the example of the Scottish Government, who have managed to protect such vital public services from the worst excesses of the UK Government’s failed austerity project.

Let us look at the stats on crime in Scotland, from the Scottish crime and justice survey. Since 2008-09, crime has fallen by 32%. The vast majority of people in Scotland—87%—say that they experience no crime. That is not to diminish the severe experiences of the 13% who do but, again, the Scottish Government have leading legislation for the victims of crime and for vulnerable witnesses. Since 2006-07, recorded crime in Scotland has fallen by 42%, and non-sexual violent crime is at one of its lowest levels since 1974, and represents a 49% fall since 2006-07. That is largely due to the public health approach to the problem of knife crime in Scotland, in which the police and emergency services collaborate with other healthcare and social services professionals to reduce violent crime at a time when it is sadly on the rise in England and Wales.

Alison Thewliss Portrait Alison Thewliss
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My hon. and learned Friend makes a good point about the impact of that approach to tackling knife crime, particularly in relation to young people. Does she agree that that investment over an extended period of time has been valuable in dealing with knife crime and the impact of violence on young people?

Joanna Cherry Portrait Joanna Cherry
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Absolutely, and I am pleased to say that the UK Government have recognised that, by coming up to Scotland to study the approach that we have taken. Cressida Dick from the Metropolitan police has been up to Glasgow to see the approach that has been taken there, and I know that UK Government Ministers have been to my constituency and to see Scottish Government Ministers in Edinburgh to discuss these issues. Witnesses have also given evidence to the Select Committees on Home Affairs and on Justice about the approach taken in Scotland.

However, key to the approach in Scotland is protecting the budget of the police and fire services from the consequences of austerity. As we all know, the Scottish Government’s budget has been squeezed over the past few years. Between 2010-11 and 2019-20, Scotland’s discretionary resource budget allocation will have been reduced by 6.5%, which is almost £2 billion in real terms. However, the Scottish Government’s decisions on tax and borrowing have reduced the real-terms reduction to the total Scottish fiscal budget from 5.5% to 3.4% between 2010 and the current year, and their decisions on income tax alone in this coming year mean that we will have an additional £68 million to invest in public services. Such measures have enabled the Scottish Government to mitigate the worst of austerity in very challenging circumstances.

For example, while spending on police forces in England and Wales has dropped by 17% since 2010, and the number of officers has dropped by 14%, in Scotland we have gone in the opposite direction. As my hon. Friend the Member for Glasgow Central said, since the SNP Government came to power in 2007, there are now 5.8% more police officers. There has also been modernisation, with one police force for the whole of Scotland. It is important to remember that in London there is one police force for the whole metropolitan area, whose population is nearly twice that of Scotland, so having one force for Scotland was a no-brainer. I will come back to that point when I address my hon. Friend’s comments on VAT. In September last year there were around 32 police officers per 10,000 of population in Scotland, compared with around 21 officers per 10,000 of population in England and Wales.

The commitment to protect public services in Scotland from the effects of the UK Government’s austerity project extends to fire services. The recent Scottish Government Budget—for the year 2019-20—introduced increases in the money available for fire and rescue services, as well as for the police. There has been a real-terms uplift for Police Scotland. The overall Scottish Police Authority budget will increase by 3.7%, meaning an additional £42.3 million. The police revenue budget will increase by 2.8%, meaning an additional £30.3 million. The police capital budget will increase by £12 million, meaning a 52% increase. Also, the Scottish Government remain committed to protecting the police resource budget in real terms in every year of the current Scottish Parliament, which means a boost of £100 million by 2021. So it can be done when the right choices are made by Governments.

Likewise, this year will see the budget for the Scottish Fire and Rescue Service increase by £5.5 million, and that is in addition to increasing the service’s spending capacity by £15.5 million in the previous financial year. The Scottish Government’s Budget also confirmed that the £21.7 million increase in capital funding for the service announced in the 2017-18 Budget will be maintained.

As my hon. Friend the Member for Glasgow Central said, the Scottish National party, after much campaigning during this Parliament and the last, was successful in persuading the UK Government to end the VAT obligation on Scotland’s police and fire and rescue services. However, more than a year on, the UK Government have still not repaid the £175 million taken by way of VAT before scrapping the unfair charges. They need to reverse that decision and return the money to Scotland’s emergency services. Scotland’s police and fire and rescue services were the only territorial forces in the UK asked to pay VAT—as my hon. Friend said, other national public organisations south of the border were not asked to pay VAT. Make no mistake about it: that was a political decision. It has now been reversed, and the money that was wrongfully taken should be paid back.

My hon. Friend also raised the funds required for policing in Scotland in relation to Brexit, which has been estimated at £17 million a year, including capital costs for uniforms, equipment and vehicles of around £800,000 a year. The UK Government need to recognise that when allocating spending. The majority of people living in Scotland did not vote for Brexit, and the Scottish Government’s sensible, compromise solutions for ameliorating the effects of Brexit have been ignored. If the British Government are intent on imposing Brexit on Scotland against our will, the least they can do is meet the costs of the extra policing, as I believe they intend to do for Northern Ireland. Although there are special considerations in Northern Ireland that must of course be respected, that does not mean that differing considerations in Scotland should not be taken into account.

I will end by putting three questions to the Minister. First, will she look carefully at the position in Scotland, to see what lessons can be learned for England and Wales, bearing in mind the crime figures I have quoted and the fact that the Scottish Government have managed, in a time of austerity, to find the money necessary to properly fund the police and fire and rescue services? Secondly, will she intercede with the Treasury to ensure that the £175 million wrongfully taken in VAT from Scotland’s police and fire and rescue services is paid back? Thirdly, will she explain who will fund the extra policing needed in Scotland as a result of her Government’s Brexit plans, which the Scottish people did not vote for?

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Caroline Nokes Portrait The Minister for Immigration (Caroline Nokes)
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It is of course a pleasure to serve under your chairmanship, Mr Hosie. I congratulate the hon. Member for Easington (Grahame Morris) on securing the debate and giving me what I think is my first opportunity to listen to a debate on police funding. I am conscious that, as the spokesman for the Opposition, the hon. Member for Sheffield, Heeley (Louise Haigh), said, many hon. Members have been in this Chamber and the main Chamber discussing this issue on a number of occasions.

I start, as the hon. Member for Easington did, by paying tribute to our police officers and fire and rescue officers across the country for their tireless work in keeping our communities safe. He mentioned in particular Durham’s police and crime commissioner and chief constable. I was reminded the night before last, when an officer was threatened in Romsey in my constituency—an individual has now been charged with possession of a knife in a public place—that such incidents occur across the country and even in the most unexpected locations. Although I cannot comment further on the incident in my constituency, it reminds us that every day and every night officers face significant threats and dangers. I also cannot add to the comments that hon. Members have made about the “Dispatches” programme on Grenfell. The inquiry is ongoing, and I am conscious that I am not the fire Minister. I am not going to say anything that might in any way affect that inquiry, but it is absolutely right to point out that on that night it was our brave public servants who yet again were rushing towards a dangerous situation, not away from it. They were, as the shadow Minister said, putting their lives on the line, and we owe them an enormous debt of gratitude.

I will seek to respond to the comments made by hon. Members in this debate; I think it important to reflect on some of the comments that I have heard and respond to them. Of course, the recent funding settlement represents the biggest rise in police funding since 2010. There is not just more for our local police forces, but more for counter-terrorism and dealing with serious and organised crime.

It is important that the public have trust in the police and that we work as a Government to ensure that the funding is in place to enable the police to carry out their important roles. The ability to raise council tax, which a number of hon. Members mentioned, is taken into account when calculating the amount of Government grant, and the same is true for business rates. Areas that raise low levels of council tax receive higher levels of settlement funding. Reductions in Government funding do not necessarily show the full picture. Council tax has been a significant part of fire funding—on average, 60% of funding for fire and rescue authorities.

We heard interesting comments from—he is now back in his place—the hon. Member for Strangford (Jim Shannon), who talked in particular about preventive work and the impact on loneliness. The hon. Member for Batley and Spen (Tracy Brabin) is here, and of course her predecessor in the House was Jo Cox. I mean no disrespect to the hon. Lady when I say that we still miss Jo every single day, and perhaps more at the current time than previously. She did an enormous amount of work on loneliness, and I am delighted that we now have a loneliness Minister, who has made much of the issue of loneliness among the elderly, the legacy of Jo Cox and the importance of our continuing to emphasise it.

I am struck by the fact that our fire and rescue services up and down the country often do important preventive work with elderly people who live alone in their own home. The importance of checking smoke alarms was mentioned, and Hampshire fire and rescue service has provided me with—I do not know the technical term for the device; I refer to it as “the prodder”. It is a long stick with a hand on the end of it, so people do not have to stand on a chair to test their smoke alarm, which is a crucial way of avoiding accidents. It might seem a simple, straightforward and slightly odd-looking device, but it serves two purposes—not only is it easier for people to check their smoke alarms, but they are not putting themselves at risk by climbing up to do so.

When my daughter was in year 2 at school, she went on a visit to a fire station in Salisbury—the shadow Minister mentioned Wiltshire fire and rescue service— and she was given a fridge magnet. That might seem a simple thing for a year 2 child, but she is now 20 and that magnet is still on my fridge. Every month I have to write in the date with a specially provided pen that indicates when I last checked my smoke alarm. Such important preventive work continues across the country, and many fire and rescue services continue to do such work. Our fire station in Romsey has an annual “check the safety of your electric blanket day”. Perhaps we are particularly soft southerners who need electric blankets, but they can pose a significant fire risk and it is important that they have an annual health check.

Part of our fire reform programme is about establishing the independent fire inspectorate service, and although only the first 14 service reports are complete, questions have been raised about the extent of the focus on fire prevention, which is part of the inspection process. In a speech in January my right hon. Friend the Minister for Policing and the Fire Service raised with fire leaders the importance of preventive work.

The changing nature of rescues was rightly mentioned by the hon. Member for Glasgow Central (Alison Thewliss). Although traditional fires are fortunately decreasing, rescues of different types are on the increase—for instance, the crucial work done by fire and rescue services on our motorway network, or in more recent years the work with flooding and assisting those who have been flooded out of their homes. As well as saving individuals, those services also do important pumping work.

The changing nature of crime has also had an impact on our police forces. I was struck by the comments of the hon. Member for Batley and Spen about child sexual exploitation, and sadly we have seen increasing reports of that horrific crime. There has been not only an increase in crime, but an increase in the confidence of victims to come forward. These are incredibly complex, difficult and sensitive crimes to investigate; we must ensure that our police can respond whenever such occurrences are reported and that they have the resource and ability to investigate. I am routinely struck by the increase in cyber-crime, which a few short years ago was not even heard of. Criminals are incredibly resourceful and adaptive and they will find opportunities wherever they exist. Our police forces must be equally adaptive and able to take important preventive action.

I am sure that hon. Members will comment on what I say about funding, but the House has approved total funding for policing of up to £14 billion for 2019-20, which is an increase of up to £970 million compared with 2018-19, including the precept pensions funding and national investment. We reviewed the changing and increasingly complex demands on police; the settlement will enable them to meet the financial pressures they face next year, while continuing to recruit and fill capability gaps, such as the shortage of detectives. If all police and crime commissioners use their precept flexibility in full next year, there will be a total increase in police funding of £2 billion between 2015-16 and 2019-20.

We are increasing Government grants to police and crime commissioners by £161 million, with every police and crime commissioner’s grant funding protected in real terms. They are being empowered to raise council tax contributions for local policing by up to £2 a month per household, which could raise up to £509 million. Elected PCCs have made the case for raising local tax from their electorate, and they are accountable for delivering a return on that public investment. That additional funding of up to £970 million will enable the police to manage their additional pension costs of approximately £330 million next year, while continuing to address capability issues. The police need to use that money well, which means every force saving money on procurement and back-office functions so that it can be invested in the frontline. The Home Secretary has been clear: he will prioritise police funding at the spending review.

Turning to the issue of fire funding, fire and rescue services have the resources they need to do their work and keep people safe. Fire and rescue authorities will receive about £2.3 billion in 2019-20. Single purpose fire and rescue authorities will receive an increase in core spending power of 2.3% in cash terms in 2019-20 and an overall increase of 0.3% from 2015-16 to 2019-20. We are also providing additional pension funding in 2019-20 to fire and rescue authorities to ensure that their additional pension cost is limited to £10 million. Financial reserves held by single purpose fire and rescue authorities increased by more than 80% to £545 million between 31 March 2011 and 31 March 2018, which is equivalent to 42% of their core spending power. The sector has made efficiencies, but as by the first tranche of inspections by Her Majesty’s inspectorate of constabulary and fire and rescue services indicated, it can do more to work smarter and to reduce costs. It is important that fire services continues to receive the right level of resources, which is why we work closely with the services to build the evidence to develop a clear proposition for the spending review.

Some issues were raised about neighbourhood policing. I want to put on the record how much we value neighbourhood policing and the vital role that officers play in keeping the public safe. That is why we are enabling police and crime commissioners to increase their cash funding next year, and many PCCs have set out their plans in that regard.

On top of protecting 2019-20 general grant funding in real terms for all police forces in England and Wales, the Government have increased funding for counter-terrorism policing and to combat serious and organised crime.

There was mention of the impact of Brexit, which is not only topical but of real concern. The Government have provided additional funding to Kent police for the particular pressures that they might face with Operations Stack and Brock in their area. Rightly, as part of Brexit planning, we look closely at police resourcing and the additional pressures that might be put on the police. In common with every other Minister, I am working hard to ensure that we get a deal—that is the best way forward for the country—but it is important to plan for all eventualities, and the Government are doing that carefully.

In conclusion, the Government support policing and fire and rescue services to do their vital work by providing the resources that they need. I pay extreme tribute to their very hard work.

Alison Thewliss Portrait Alison Thewliss
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Before the Minister finishes, I was paying attention to what she was saying but she does not seem to have picked up the issue of VAT in Scotland. Will she give us our money back?