Police VAT query

I have always been puzzled that, for VAT purposes, Police Scotland is regarded as a ‘national’ force when no one – not the UK, EU, UN et al regards Scotland as a separate nation, outwith some sports competitions.

I would suggest that the amalgamation of forces in the northernmost part of the UK is no different in kind from similar amalgamations in areas of England. Indeed, considering its size and reach there might be better grounds for regarding the London Met as a national force.

ANDREW HN GRAY Craigleith Drive, Edinburgh