Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether he plans to change VAT charges for Scotland's police and fire and rescue services.
The Scottish government was aware that Police Scotland and the Scottish Fire and Rescue Service would not be entitled to recover VAT when they decided to restructure their services into national bodies in 2012.
The Scottish Government considered this information at the time, but decided to proceed with the restructuring because the estimated financial savings outweighed the costs.