Perhaps I can forgive
Mr Macpherson because he was not a member of the Scottish Parliament when the legislation was passed to create the single police service and single fire service. Therefore, he might not be aware that the issues that he has referred to were thoroughly debated at that time, before the legislation was passed. The situation that we have today has arisen entirely because of the actions of the SNP Government. It went into this with its eyes fully open but is now calling for others to sort out a problem that it created.
I will spend a few moments educating Mr Macpherson on exactly what the legal position is. Section 33 of the Value Added Tax Act 1994 allows certain locally funded bodies to reclaim VAT on purchases of goods and services.