Question
To ask the Secretary of State for Scotland, whether he will make representations to the Chancellor of the Exchequer to bring forward legislative proposals to make Scottish emergency services eligible for VAT refunds.
Answer
I refer the hon Member to the answer given by the Financial Secretary to the Treasury on 17 October 2016 (UIN 47109), and to the response of the previous Financial Secretary to a proposed amendment to the Finance Bill on this subject on 7 July 2016 (Public Bill Committee, Official Report, Column 225).