Members will know that we welcome the VAT policy change that came into effect in March 2018. However, that did not address the issue of VAT that had already been paid to Her Majesty’s Treasury between 2013 and 2018. Having conceded the principle that it is unfair to charge VAT only to our services, the UK Government has refused to pay back £120 million to the Scottish Police Authority and about £50 million to the Scottish Fire and Rescue Service. If, as a Parliament—I am looking at Conservative members specifically—we agree to lobby the UK Government to give back the money that it has taken unfairly from Scotland, we can continue to invest in the police service, in the ICT system and in keeping our communities safe.