Admit the blame

Scottish Finance Secretary Derek Mackay complains that it is “unacceptable” that Police Scotland and the Scottish Fire and Rescue Service are not able to recover VAT (your report, 1 August).

This Snp-dominated and belligerent government who hate anything with the word “British” in it have only themselves to blame.

They were told repeatedly that making them national services would mean that those services would become ineligible for VAT refunds whereas before the local authority responsible was able to do so.

So far this refusal to listen to UK advice has cost over £100 million and will be ongoing at the rate of £35m every year.

Police Scotland is not working and many suspect that the merger of the Scottish part of British Rail into Police Scotland be another disaster.

CLARK CROSS Springfield Road, Linlithgow