The Scottish Government has urged the Treasury to scrap VAT bills for police and firefighters.

The Scottish police and fire services became liable for tax after merging into national organisations.

As a result they face a total annual VAT bill of around £35m, unlike other territorial services in the UK.

Police Scotland faces a £47m funding gap over the next year, the latest figures show, a sum which could grow to £200m in the next four years.

Finance secretary Derek Mackay said the situation is "unacceptable" and has made a renewed call for the UK Government to end the "anomaly".

It follows reports suggesting that an end to the payments could be included in the next budget.

Mr Mackay said: "We have repeatedly called on the UK Government to end the glaring disparity in the way that VAT affects emergency services across the UK.

"I will be pursuing with the chancellor whether the reports he has changed his mind are true or simply more mixed messages from the UK Government.

"We have repeatedly made clear that the financial support we are providing for our front line emergency services would go much further if Police Scotland and the Scottish Fire and Rescue Service were able to recover VAT.

"Any move to end this would be welcome - it would make a real difference to front line services in Scotland."

However, a UK Government spokeswoman said ministers were "fully aware" of the implications of creating the national forces and insisted there had been "no change".

"Before the Scottish Government made the decision...they were told this would mean that Scottish police and fire services would become ineligible for VAT refunds," they said.

"They pressed ahead with the changes fully aware of the implications. There has been absolutely no change in this position."

Earlier this year, the force was described as "an organisation in crisis" after auditor general Caroline Gardner revealed the size of the budget gap it faces.

She cited "weak financial leadership" in both Police Scotland and the Scottish Police Authority during her latest report on the force last December.