Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to make the Scottish Fire and Rescue Service eligible for VAT refunds.

There are no current plans to bring forward legislative proposals to make Scottish Fire and Rescue Service eligible for VAT refunds.

In 2011 the Scottish Government were explicitly advised of this potential consequence of changing from regional fire and police forces to single authorities as part of the proposed revised funding model for Scottish Fire and Rescue Service and Police Scotland. At the time they took the decision to make these reforms they would have known they would no longer be eligible for the VAT refunds as a result.