PLANS to merge Scotland's eight police forces and eight fire and rescue services into single national units have been backed by the Scottish Parliament.
MSPs voted yesterday to back the general principles of the Police and Fire Reform Bill after Justice Secretary Kenny MacAskill claimed Westminster cuts had made the changes a necessity.
Mr MacAskill said "financial realities" were driving the pace of the reforms which are expected to be in place by April next year.
He said the chief officers and chairmen of the boards would be in place by the autumn to aid the transition to the new structure.
Mr MacAskill also said that officials were negotiating with the Treasury to avoid a £30 million VAT bill that would be levied on the new single force.
Labour MSP Lewis Macdonald said it was a once-in-a-generation opportunity to transform vital public services but expressed his concern about the possible loss of the current VAT exemption for the services and the effect it would have on jobs.
He said: "Those savings have to come from somewhere, and the fear is that cuts to civilian staff posts will put the delivery of frontline services at risk. Over 900 posts have already gone and some 2000 more are under threat."
Tory spokesman David McLetchie said he supported the creation of single police and fire services but claimed the financial planning was too little, too late.
He claimed estimated savings from the mergers were "highly questionable".
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