VAT Charges (Police Scotland and Scottish Fire and Rescue Service)

Part of the debate – in the Scottish Parliament on 31st October 2017.

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Photo of Liam Kerr Liam Kerr Conservative

The key point that I am making is that when Ben Macpherson sets up his opening speech by saying that Police Scotland is the only force that cannot reclaim VAT, his argument is grounded fundamentally on a misconception. It cannot reclaim VAT because it is a centrally funded service.