Councillor Karl Rosie

Councillor Karl Rosie said there are severe challenges faced by officers in securing affordable housing and has called on Chancellor Jeremy Hunt to act so that Scottish police officers can benefit from existing tax exemption criteria.

The Alba Party councillor added: “The attractiveness of the Highlands and Islands has led to increased house prices and a scarcity of long-term rental options. This situation has left many police officers unable to afford housing in the areas they serve, impacting both their well-being and their ability to effectively carry out their duties.

“The Treasury and HMRC must recognise the unique challenges faced by officers in these areas and implement measures that support their housing needs without undue financial strain. Providing tax exemptions for essential accommodation aligns with existing guidelines and would significantly alleviate the housing burdens faced by officers.”

The letter reads:

HM Treasury

I am writing to draw attention to a pressing issue affecting police officers in the remote and island communities of Scotland. The challenges faced by officers in securing affordable housing can be solved with existing tax exemption criteria.

The attractiveness of the Highlands and Islands has led to increased house prices and a scarcity of long-term rental options. This situation has left many police officers unable to afford housing in the areas they serve, impacting both their well-being and their ability to effectively carry out their duties.

Historically, rural police stations often provided housing for officers, but this has now become too financially burdensome due to inflated rental costs and potential tax implications from HMRC. The current scenario not only affects serving officers but also poses challenges for their future, particularly upon relocation or retirement.

I am aware that exemptions from tax for provided accommodation can be granted based on certain criteria, such as when accommodation is essential for employees to perform their duties effectively, or when security concerns necessitate on-site residency. Given these criteria, it is evident that police officers in remote and island regions meet the necessary conditions for tax-exempt housing benefits.

The Treasury and HMRC must recognise the unique challenges faced by officers in these areas and implement measures that support their housing needs without undue financial strain. Providing tax exemptions for essential accommodation aligns with existing guidelines and would significantly alleviate the housing burdens faced by officers.

I urge you to consider this proposal seriously and take proactive steps to address these challenges head-on. By doing so, we can ensure not only the well-being of the men and women who keep our communities safe but also the effective and efficient delivery of policing services in these communities.

Thank you for your attention to this matter. I look forward to hearing from you.