Image source, bbc

Justice Secretary Michael Matheson calls for the UK government to change the VAT rules.

In June the Finance Minister Derek Mackay said he would put more pressure on the UK Treasury to scrap VAT bills for Scotland's police and fire services.

The organisations became liable for the tax after merging from regional into national bodies.

The Scottish government said it meant Police Scotland and the Scottish Fire and Rescue Service still faced an annual VAT cost of about £35m.

The UK government said MSPs knew of the VAT implications before the mergers.

SNP MSP Ben Macpherson asks if Mr Matheson agrees complaints made internally in Police Scotland should not be politicised.

Mr Matheson says it is an important point because some of the questions lead him to believe "people are jumping to conclusions over the chief constable."

"We should not jump to conclusions," he says.

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Labour MSP Mary Fee calls for merging railway policing north of the border into Police Scotland to be stopped.

The minister disagrees but accepts there will be challenges.

MSPs have passed legislation aimed at merging railway policing north of the border into Police Scotland.

The Railway Policing (Scotland) Bill is the first step towards the national force taking on the role of British Transport Police (BTP).

There had been a lengthy debate over the plan, with police bosses warning it could be "massively complicated" and "a real challenge".

The bill passed by 68 votes to 53, with the Greens backing the SNP.

Lib Dem MSP Liam McArthur says the statement can be categorised as "crisis, what crisis?"

Mr McArthur asks if Mr Matheson was involved in the chief constable's decision to step aside.

Justice Secretary Michael Matheson says he had not involvement in that decision and he will continue to give the SPA and Police Scotland the support he can during the process of investigating the complaint against the chief constable.

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Green MSP John Finnie says DCC Livingston is an extremely able officer who commands the respect of the force.

The former senior policeman says "I think the leadership team is sound."

Mr Finnie says what is not sound is the scrutiny at SPA level.

Mr Matheson says the review of the SPA will be available to the parliament in the autumn.

He says there is certainly room for improvement.

Labour MSP Claire Baker says in the four years of Police Scotland we have lost several senior staff members, calling it a "disgrace".

Ms Baker asks when the parliament will be told of the financial package that will be paid to the former SPA chief executive following his retirement and asks about the review into the gross misconduct allegations against the chief constable.

Mr Matheson says details of the financial package will be published once the chief executive has left the organisation.

The justice secretary says it is for the SPA board to decide on matters relating to gross misconduct allegations.

Justice Secretary Michael Matheson says he is confident the leadership team in Police Scotland will take the force forward.

Mr Matheson says there is a range of work being taken forward around some of the issues raised by Liam Kerr.

He points to the work under the direction of HMICS on call handling and the progress being made.

Tory MSP Liam Kerr thanks all Police Scotland officers and staff throughout the problems.

"There has been a catalogue of errors," says the Tory MSP.

He says surely the time is long overdue for the cabinet secretary to step up and take responsibility.

Mr Kerr says this structure was the "brain-child" of the SNP.

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The chief executive of the Scottish Police Authority (SPA) is to retire early.

John Foley is expected to leave his position in October, when the SPA accounts are signed off.

A statement from the SPA said Mr Foley would be paid in lieu of his contractual notice as well as an early retirement payment.

Earlier this year, Scotland's police watchdog had criticised "dysfunctional" relationships at the top of the SPA.

A review by HM Inspectorate of Constabulary in Scotland described a "fundamental weakness" at the board.

The four main opposition parties have united in a call for MSPs to be allowed to choose the next chairperson of the Scottish Police Authority (SPA).

Andrew Flanagan resigned from the role in June after being heavily criticised by two Holyrood committees.

The Scottish government is due to interview candidates to replace Mr Flanagan next month.

But opposition parties want his successor to be appointed by the Scottish Parliament instead.

• The SPA's turbulent beginnings
• Police board chief Flanagan resigns
• Police authority chief steps down

Mr Matheson says: "Andrew Flanagan will leave his role as SPA Chair once his successor has been appointed and that process is well underway."

The minister says the Scottish government is not unsympathetic to the Parliament's wish to have a role in the appointment of the SPA Chair.

He says: "I will be in touch with justice spokespeople within the next few days to discuss what might be possible within the framework of legislation and the code."

Image source, BRITISH TRANSPORT POLICE

In June MSPs passed legislation aimed at merging railway policing north of the border into Police Scotland.

The Railway Policing (Scotland) Bill is the first step towards the national force taking on the role of British Transport Police (BTP).

There had been a lengthy debate over the plan, with police bosses warning it could be "massively complicated" and "a real challenge".

The bill passed by 68 votes to 53, with the Greens backing the SNP.

Labour and the Conservatives have opposed the merger and the bill throughout, and the Lib Dems - who had supported the legislation in the stage one vote in order to pursue amendments at committee stage - also voted against the bill.

Mr Matheson turns to the complaints that have been made against the chief constable.

He says: "I am sure that members will understand that it would not be appropriate for me to comment on the specifics of any complaints while independent investigations are ongoing."

"I respect the Chief Constable's decision to request a temporary leave of absence."

The justice secretary urges all members to show restraint and avoid making assumptions about what the investigations may find or conclude.

He says he does not see any immediate impact on the programme to integrate the British Transport Police in Scotland into Police Scotland.

Mr Matheson says DCC Livingstone, Police Scotland's Deputy Chief Constable Designate, has over 25 years' experience in policing and is held in high regard by officers of all ranks. As DCC designate, he has all the powers of the chief constable during his absence.

The minister says: "As DCC designate, he has all the powers of the chief constable during his absence."

Image source, Police Scotland

Police Scotland's most senior deputy chief constable, Iain Livingstone, has announced he has shelved his retirement plans.

It comes after the force's chief constable, Phil Gormley, was granted a period of special leave after allegations of gross misconduct.

Mr Gormley, who denies the allegations, is being investigated by the Police Investigations and Review Commissioner.

Mr Livingstone said he would stay for the "foreseeable future".

The officer - one of Police Scotland's three deputy chief constables - was due to retire in the autumn, but wrote to the Scottish Police Authority and the justice secretary to confirm he would remain in post after Mr Gormley announced he was stepping aside.

First Minister Nicola Sturgeon has said it is right for Mr Gormley to step aside while the investigation takes place.

Mr Matheson says: "I am grateful for the opportunity to update Parliament on leadership in Police Scotland and the Scottish Police Authority following the announcement last week that the chief constable is to take a temporary leave of absence until investigations into his conduct conclude.

"I recognise that these investigations and his absence will create a degree of uncertainty.

"I am therefore pleased that Deputy Chief Constable Iain Livingstone has reconsidered his plans to retire in the Autumn and will continue in post to provide leadership to Police Scotland in the Chief Constable's absence."