"Police Forces individually do not pay VAT. There is potential that national agency would have to pay VAT, which would add 20% to the cost of air support, which would take away all the savings we are achieving. I think we can overcome that but if we cannot we would have to look at a lead force model to avoid the VAT hit".
CC Alex Marshall. Jane's Police Review. 3rd Dec 2010
Don't shoot the messenger.................