That's all from Holyrood Live's coverage of the Scottish Parliament on 20 January 2016.

We're back with the European and External Relations Committee from 9.30am, as it takes evidence on alternatives to EU membership.

Until then, have a lovely evening.

Image source, Scottish Parliament

Mr Wheelhouse says the Scottish Fire and Rescue Service (SFRS) is the only service in the UK paying UK at a level of £10m.

The SNP MSP says despite all the pressures the reform has been a success.

We need only look at the recent response to the flooding, says Mr Wheelhouse.

He says there are targeted recruitment campaigns.

The minister says the benefits of reform are apparent. 

In May last year Audit Scotland said the Scottish Fire and Rescue Service is facing a "significant potential funding gap".

The public finance watchdog said a long-term financial strategy was urgently needed.

Audit Scotland warned that potential future reductions in funding could mean a budget gap of £42.7m by 2019/20.

The Scottish Fire and Rescue Service (SFRS) said work had already been undertaken to project future costs and savings.

The single national fire service was created three years ago by merging eight regional brigades. Audit Scotland said the merger was managed effectively.

Community Safety Minister Paul Wheelhouse says Labour backed the Scottish government's reform of the fire service, when the VAT issue was well known.

Mr Wheelhouse says all parties were aware the Scottish government was contesting the issue.

The SNP MSP says over 10 years there has been a continued reduction of fire fighters.

The reform was intended to end duplication and protect front line services, not front line jobs.

Labour MSP Lesley Brennan highlights the huge budget cuts facing the fire brigade and the increasing demand.

Ms Brennan says the Audit Scotland report from last year highlighted a £43m cut.

She says this is the main issue and it is the Scottish government that is responsible for the £43m cut.

The new Labour MSP says the concern is that the service is going to be more stretched and prevention will go further down the priority list.

Scottish Conservative MSP Mary Scanlon says there are clear issues with the Scottish Fire an Rescue Service. 

Referring to the floods, Ms Scanlon says water used to be the solution for this service but now it is becoming the problem. 

Using this example, Ms Scanlon reminds her fellow MSPs that they are not just the Fire Service and rescues are a big part of their role.

The Tory MSP says she has absolute respect and admiration for everyone on the front line particularly for the problems around Scotland they've dealt with recently. 

In 2014 it was announced five control rooms for the Scottish Fire and Rescue Service were to close.

Image source, bbc

The service's board  approved plans to reduce the number of control rooms, which handle emergency calls, from eight to three.  

Labour MSP Malcolm Chisholm says after Strorm Desmond the FBU called for a halt to cuts to the service.

He says the fire service is 400 firefighters down since 2010 and 300 down since the introduction of the single service.

Mr Chisholm says there is also concern about the closure of control rooms and the lack of specialist equipment. 

SNP MSP Christian Allard says the issue of the VAT being kept by Westminster is massive, yet there is no mention of it in the motion for this debate.

Mr Allard says the firefighter service in Scotland is the only one that has to pay VAT in the UK, it is "ridiculous" that others have been granted VAT exemption.

The French-born MSP says no reason has been given for the UK government's decision.

He reiterates: "VAT is a massive issue".

Scottish Labour MSP Graeme Pearson says irrespective of the £10m in VAT he is aware of the pressures the fire service are under.

Mr Pearson says the entity that is responsible for the budget cuts is the Scottish government.

The Labour MSP says, in addition to having their budgets cut, the service has taken on more work.

He says, rather than looking to blame anyone, we need to be looking for solutions for safety's sake.

Mr Pearson says the government must realise they have gone too far with these cuts. 

Fire engines are regularly unstaffed in some areas of Scotland because of an increasing pressure on budgets, the Fire Brigades Union claimed last month. 

Its Scottish secretary Stephen Thomson told the BBC that a lack of cover meant appliances in the Grampian and Strathclyde areas could not be used. 

A spokesman for the Scottish Fire and Rescue Service (SFRS) insisted it maintained "the right resources". 

He added that people could rest assured there was "excellent" nationwide cover. 

However, Mr Thomson said an "insufficient number" of firefighters in Scotland was becoming a "serious problem". 

Mr Stewart concludes calling on the Scottish government to urgently protect front-line fire fighters and support staff.

Image source, bbc

Mr Stewart criticises the closure of control rooms and cuts to front-line staff.

The Labour MSP says the government pressed ahead with fire service reforms despite the warnings.

Community Safety Minister Paul Wheelhouse says Labour backed the reforms.

That is not in dispute, says Mr Stewart, saying the Scottish government should have gotten the VAT right. 

The Scottish Fire and Rescue Service (SFRS) called for exemption from VAT last April, saying the £10m saved could pay for 350 extra firefighters.

Holyrood's justice committee heard that VAT had been a "burden" on the organisation, which is facing cuts of almost £50m.

The single service did not inherit the exemptions given to the old regional forces when it was created in 2013.

MSPs appealed to HM Revenue and Customs for it to be reinstated.

Labour MSP David Stewart says he expects there is not one person in the chamber that underestimates the job our fire fighters do every day.

Mr Stewart says when the Scottish Fire and Rescue Service was created the Scottish government insisted there would be no loss of frontline jobs.

Image source, bbc

He says there has been a reduction of full-time posts, with fewer fire fighters than 2010. 

Mr Stewart says the Scottish Fire and Rescue Service pays £10m per annum in VAT, the equivalent of 350 fire fighter posts.

It is the only fire and rescue service in the UK that pays VAT, he says. 

Scottish Labour MSP David Stewart uses his motion to highlight reports that the Fire Brigades Union (FBU) , externalhas said that it is "gravely concerned" that budget cuts will continue to impact on the Scottish Fire and Rescue Service budget.

He says this could have a detrimental effect on 999 response times and the vital lifesaving service that firefighters provide. 

Image source, SFRS

Mr Stewart says that 300 fewer firefighters are on duty since the national service was created in 2013. 

The Highlands and Islands MSP understands that reassurance was given by ministers that the establishment of a single fire and rescue service would not result in reductions to frontline services. 

Labour MSP David Stewart leads a members' debate entitled 'Protecting Frontline Fire and Rescue Services'.

The Independent and Scottish Greens motion is amended by the SNP and passed with 104 backing it and six against.

The Labour amendment fell as a result of the SNP amendment being passed.

It was passed with 76 MSPs backing it and 35 voting against.

The Conservative amendment is not agreed to, with 12 backing it and 70 against, with 29 abstentions.

Green MSP Patrick Harvie raises a point of order saying the energy minister wondered around in the chamber during the opening and closing contributions.

Mr Ewing says he was consulting civil servants and listened to the contributions with attention and respect.  

Ms Johnstone says it is really important that skills and jobs in decommissioning are developed now.

Image source, Thinkstock

The Green MSP says renewables has a far greater future ahead of it.

The Lothian MSP says people directly and indirectly in the oil and gas industry are well placed to work in the offs shore renewables industry.