The Justice Committee take evidence on the Domestic Abuse Bill
Today's topical questions features queries about Scottish government action to tackle sexual harassment and violent and abusive attacks on school staff
The government gives a statement on the Scottish Greenhouse Gas Emissions Annual Target Report for 2015
MSPs debate the promotion of walking and cycling
SNP MSP Ben Macpherson leads a member's debate entitled 'Unfair Police Scotland and Fire Service VAT Charges'
Image source, Scottish ParliamentThat's all from Holyrood Live on Tuesday 31 October 2017.
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Community Safety Minister Annabelle Ewing concludes the debate by urging the Conservative MSPs to "stand up for their constituents".
The minister says:"It's not fair, it's not equitable, and not right that the goalposts have been moved for others."
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Image source, bbcCommunity Safety Minister Annabelle Ewing s
Community Safety Minister Annabelle Ewing says Scotland's police and fire fire service faces a £35m VAT bill, unlike any other territorial force.
So far that has cost them £140m, she says.
Tory MSP Murdo Fraser asks if the government were fully aware about the VAT issue when they created single forces.
Ms Ewing says they were aware of the arguments but they did not accept them.
She calls on Tory MSPs to support front line services in their constituencies.
The minister says the BBC does not pay VAT yet Police Scotland and the Scottish Fire and Rescue Service have to.
Image source, bbcTory MSP Liam Kerr
Tory MSP Liam Kerr says Ben Macpherson's motion is full of misconceptions.
Mr Kerr says Police Scotland and the Scottish Fire and Rescue Service are not the only forces that are not exempt from VAT.
He says the forces are centrally funded and that is why they are not VAT exempt.
SNP MSP Maree Todd compares "tax cuts for the rich" with frontline cuts.
"Our police and fire rescue services can not afford to be needlessly denied £35m a year," says Ms Todd.
"Every economist that we have had in front of us agrees the economy will shrink due to Brexit.
"That same government that hands out tax cuts to the rich is happy to take £35m a year from frontline services in Scotland."
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Image source, bbcLib Dem MSP Liam McArthur
Lib Dem MSP Liam McArthur says this is a timely debate given the financial constraints the police and fire service face.
Mr McArthur says the Scottish Lib Dems strongly support the resolution to the impasse on VAT.
He says his party were also strongly against the creation of a single police force and fire and rescue service.
The Lib Dem MSP says the mess is because the SNP ploughed ahead with this in 2012.
SNP MSP Stewart Stevenson points out that the Northern Ireland police force is "wholly funded from the UK treasury with a top up of £22m a year from the Northern Ireland Assembly and is allowed to reclaim their VAT."
He finishes: "In four minutes you can touch on a few things, but I think there are a few things that need to be looked at."
Image source, bbcGreen MSP John Finnie
Green MSP John Finnie says this is a very important issue and he says he was not a supporter of the single police service, but says "we were driven to it by Westminster cuts".
The former senior policeman says community safety is one of the most important issues Holyrood controls.
Mr Finnie says it is the case the National Crime Agency set up in Theresa May's time, which has no local funding, is exempt from VAT.
SNP MSP Christine Grahame says MSPs were warned that amalgamating Police Scotland may lead to being unable to claim VAT back.
"Warnings were given but that was as far as it goes," said Ms Grahame.
"Northern Ireland's emergency services are exempt.
"Much like the £1 billion give nto them, Northern Ireland is always treated differently.
"One of the driving forces to amalgamate those forces was Tory cuts.
"The policy was right.
WScotland is punished for streamlining and trying to ensure we had more front-line officers.
"Some in England and Wales would be better scoring the Scottish example."
Image source, bbcLabour MSP Mary Fee
Labour MSP Mary Fee says: "it is long overdue that a remedy is found and found soon."
Ms Fee says if the VAT had been reclaimed Police Scotland could have funded 547 police officers and the Scottish Fire and Rescue Service could have funded 223 firefighters.
She calls for the VAT exemption to be reintroduced for Scotland's emergency services.
SNP MSP Rhona Mackay asks those opposed to the motion: "Please explain why Scotland is the only devolved nation to be hit with these charges. It is outrageous and unacceptable."
She calls it "a petty and punitive charge" and says to the Conservative leader Ruth Davidson: "Now would be the time for Ruth Davidson to use her growing popularity down south to do something useful for Scotland for once."
Image source, bbcMr Fraser says because police services in England are part funded through council tax they can reclaim VAT, but in Scotland the police and fire services are not so do not.
He says the SNP are living with the consequences of their actions.
The Tory MSP says: "Any reduction in funding is entirely the fault of the SNP and no-one else."
Image source, bbcTory MSP Murdo Fraser
Tory MSP Murdo Fraser says, "gently", this is an unusual
Mr Macpherson says his constituency like all others has policing needs and both the police and fire services must have the resources they need and deserve.
Mr Fraser says perhaps he can forgive Mr Macpherson as he was not here when the legislation that created the single police force and single fire service.
He says the issues were debated and the SNP went forward with their eyes fully open.
SNP MSP Ben Macpherson says: "The Tories like to think they are the party of law and order.
"But if that is to have any credibility whatsoever, they have to support Scotland's police and fire services now.
"They should change their minds, they must change their minds.
"They should change their rules, and they must change their rules."
Mr Macpherson says it is only right for the UK government to refund the £140m that has been paid in VAT by the police and fire services since 2013.
He says all that is being asked for here is an equitable deal from the UK government.
SNP MSP Ben Macpherson points out that Scotland's police and fire services are the "only police and fire services in the UK that are unable to reclaim VAT."
He says: "Unfortunately no Lib Dem or Tory has signed the debate, but I hope they will take the opportunity to show their support for Scotland's services and help them get the VAT back.
"This costs our public services £35m a year.
"There is no justification for this, it is totally unjust.
"It shouldn't be accepted now.
"It never made sense in 2012 and doesn't made sense now."
Mr Mackay said ending the "anomaly" would make "a real difference" to frontline services
Mr Mackay said: "We have repeatedly called on the UK government to end the glaring disparity in the way that VAT affects emergency services across the UK, with Scottish police and fire services facing £35m of unnecessary annual costs which other territorial services do not have.
"This is unacceptable and I will be pursuing with the chancellor whether the reports he has changed his mind are true or simply more mixed messages from the UK government.
"We have repeatedly made clear that the financial support we are providing for our frontline emergency services would go much further if Police Scotland and the Scottish Fire and Rescue Service were able to recover VAT.
In August, Finance Secretary Derek Mackay said he will 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.