Proving a point

Clark Cross (Letters, 3 August] blames the Scottish Government for the imposition of VAT on Scottish police and fire services, as “they were told repeatedly that making them national services would mean that these services would become ineligible for VAT refunds...”.

I presume that one justification for devolution is that it allows the devolved administration to act differently, in devolved matters, from the central one. But in this and other cases Westminster has effectively said to Scotland that changes to existing systems will be financially punished. Failures of devolution add to the attractiveness of independence.

DAVID STEVENSON Blacket Place, Edinburgh