That the Parliament congratulates Denise Christie on her election as the secretary for Fire Brigades Union (FBU) Scotland; commends Denise on her existing work to date as the treasurer for the union; believes that the Scottish Fire and Rescue Service is under sustained pressure due to budget cuts, with over 700 fewer firefighters since the centralisation of the service in 2013 and a projected funding shortfall of over £42 million by 2020, according to Audit Scotland; acknowledges that centralisation of police and fire services in 2013 has led to additional VAT costs of up to £140 million for the emergency services, which could otherwise have paid for the training and hiring of an additional 547 police officers and 223 firefighters; calls on the Treasury to refund this money by granting Scotland’s emergency services a VAT exemption in the upcoming budget; accepts that urgent investment in the fire and rescue service is required, and resolves to work with Denise and her FBU Scotland colleagues in calling on the Scottish Government to reverse the cuts to the service.