SCOTTISH FIRE AND RESCUE SERVICE VAT

That this House notes the Scottish Fire and Rescue Service (SFRS) continues to be liable for VAT, which means that it has 20 per cent greater running costs than equivalent services in England and Wales; further notes that this anomaly was apparent when the SFRS was formed; recognises that the effect of the anomaly is to reduce the quality of service to the Scottish public; and calls on the Government to allow the SFRS to reclaim its VAT.