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  Summer Budget 2015 - VAT and Scottish Police and Fire and Rescue Services
  
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  @ MP voted aye to enable steps to be taken to stop Scottish police and fire and rescue services being required to pay value added tax (VAT). 
  @ MP voted no against enabling steps to be taken to stop Scottish police and fire and rescue services being required to pay value added tax (VAT). 
  
  The majority of MPs voted against enabling steps to be taken to stop Scottish police and fire and rescue services being required to pay value added tax (VAT). 
  
  MPs were debating the summer budget 2015[1] 
  
  The motion being debated by MPs was on legislating to enact some of the proposals in the budget. The motion stated:
  
  :That
  :(1) It is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance.
  
  :(2) This Resolution does not extend to the making of any amendment with respect to value added tax so as to provideâ
  :(a) for zero-rating or exempting a supply, acquisition or importation;
  :(b) for refunding an amount of tax;
  :(c) for any relief, other than a relief thatâ
  :(i) so far as it is applicable to goods, applies to goods of every description, and
  :(ii) so far as it is applicable to services, applies to services of every description.
  
  
  The amendment rejected in this vote was:
  
  :after âimportationâ, insert
  
  :âother than in relation to Police Scotland and the Scottish Fire and Rescue Serviceâ.
  
  During the speech introducing the amendment Michelle Thomson MP explained the intent of the rejected amendment[2]
  
  :The SNP is urging action so that we can end the unfair anomaly whereby Scottish police and fire and rescue services alone are liable for payment of VAT. The proposed change to the Budget resolutions would enable us to introduce the necessary changes to the Finance Bill.
  
  
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  * [1] [https://www.gov.uk/government/publications/summer-budget-2015 Summer budget 2015 documents]
  * [1] [http://www.theyworkforyou.com/debates/?id=2015-07-14a.754.0#g769.3 Michelle Thomson MP (Scottish National Party, Edinburgh West), Official Record, House of Commons, 14 July 2015] 
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  (put thoughts and notes for other researchers here)
  