Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has received representations from (a) the Scottish Government, (b) local authorities in Scotland, (c) Police Scotland and (d) the Scottish Police Authority on the potential impact of tax rules in relation to employer-provided accommodation on police officers working in (i) rural and (ii) remote areas in Scotland.

Accommodation can be exempted from tax, providing it meets certain conditions which are set out in HMRC guidance. These rules apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.

The government has no plans to make changes to the tax rules or guidance in this area, but does keep all taxes under review.

The government recognises the critical role police officers play in our communities. However, policing and housing are devolved to the Scottish Parliament and the provision of broader support in these areas, beyond tax relief, is therefore a matter for the Scottish Government.