Prime Minister Theresa May has pledged to "look at the issue" of VAT paid by Scotland's emergency services.

Since 2013 the SNP claim some £140 million has been slashed from frontline services to make VAT payments.

SNP Westminster leader Ian Blackford told Mrs May at Prime Minister's Questions that his party "would not give up" on this issue and urged her to take action.

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He said: "Scottish fire and police are the only forces in the United Kingdom to be charged VAT, depriving frontline services of £140 million since 2013.

"The SNP has now raised this issue 30 times in this chamber, that the UK Government now gives Scotland's emergency services back £140 million and scrap the VAT.

"It's been a longstanding SNP campaign, we will not give up."

The situation arose as policing and fire services in Scotland were previously controlled by local council which can claim back VAT.

The new national forces are controlled by the Scottish government, which cannot.

Mrs May said: "We will look at this issue and report on it in due course, I am pleased to say that very constructive representations have been made by my Scottish colleagues on this particular issue.

"But let's just be clear because he knows that before the Scottish Government made the decision to make Scotland's police and fire services national rather than regional bodies they were told this would mean that they would become ineligible for VAT refunds and they pressed ahead despite knowing that."