Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to his Answer of 5 December 2017 to Question 116912, whether it is his policy to bring forward legislative proposals to refund all VAT paid by Police Scotland and the Scottish Fire and Rescue Service since the establishment of those services in 2013.

Autumn Budget 2017 announced the government’s intention to amend legislation so that Police Scotland and the Scottish Fire and Rescue Service will be eligible for VAT refunds from April 2018. This change will be enacted through the Finance Bill and will save these services c.£40 million a year.