S5W-12420 Ben Macpherson: To ask the Scottish Government how many parliamentary questions it has answered regarding exempting (a) Police Scotland and (b) the Scottish Fire and Rescue Service from VAT, and returning the money paid; how many letters it has sent to the UK Government on the matter; how many times it has asked to meet UK ministers to discuss this, and how many of these requests were granted, and how many (i) ministerial speeches and statements have been made and (ii) news releases it has issued.