I am pleased to have been called to speak in the debate and am grateful to Ben Macpherson for securing it. It allows Parliament the opportunity to correct some of the significant misconceptions and misunderstandings that have crept into the issue and are inherent in the motion. That might be the reason why, the last time I looked, only half the SNP MSPs had supported it—the rest, I presume, had taken the time to inform themselves of the veracity or otherwise of some of the claims.
It is important at the outset to make it clear to Ben Macpherson that Police Scotland and the Scottish Fire and Rescue are not, in fact, the only forces in the UK that are unable to reclaim VAT. The member’s researchers seem to have missed that the British Transport Police and the Ministry of Defence Police are also in that category.