The Police Federation’s HQ which boasts an expensive hotel, swimming pool, bar and training centre has come under fire for being too luxurious.

Federation House, in Highbury Drive, Leatherhead, came under the spotlight during a parliamentary debate in the wake of a damning independent review commissioned by the federation.

Last week MP David Davis said the federation appears "profligate" saying it spent £26m building its headquarters sporting 11 grace and favour apartments.

Mr Davis said: "Frankly, that is extravagant enough to do justice to one of the London merchant banks at the height of the City excesses.

"Even more outrageous is that, to pay for the extravagant cost, members’ subscription fees had to be raised by 23 per cent."

A single room with a flat screen television costs £74 per night for federation members and £99 for outsiders.

But Mike Dodds, chairman of Surrey Police Federation, said: "I’m not sure if it is lavish. If you look at it on the basis that it is only a HQ, I can see why people might think it appears excessive.

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"But it is not only a HQ, but also a hotel, entertaining and training facility. It is open to members of the public."

He said that the HQ was not losing value as asset, adding: "It’s not an expense, we have a very useful HQ there."

The Police Federation Independent Review has raised concerns about the transparency of 'number two accounts' - secondary accounts whose contents a number of the federation's Joint Branch Boards have refused to reveal.

Mr Dodds said: "We do not operate a number two account. We do not have any hidden funds, I’m not suggesting others do have hidden funds. We have everything in a main account."

In Parliament Mr Davis said he had heard allegations about bar bills being charged against federation credit cards at its conferences.

But Mr Dodds said: "We do not pay massive bar bills for our federation representatives that attend events."

Asked about the loss of confidence in the federation, Mr Dodds said: "The independent review found 91 per cent of members wanted change which is extremely telling.

"Clearly the organisation is not performing to the standard members expect, which is very devastating for someone in my position as a chairman locally.

The independent review made extremely difficult reading."

During the parliamentary debate, on February 13, Banstead’s MP Crispin Blunt said the federation had comprehensively failed to be a proper representative of all its officers.

Mr Blunt said: "Let us be in no doubt: the report is utterly devastating."

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He also highlighted the scale of legal actions, adding: "It is truly frightening that people can be intimidated so they do not properly criticise and complain about our police force as a result of legal actions initiated by the federation."

In response to the review, federation chairman Steve Williams said: "We accept there are many areas that need urgent reform but what must not be forgotten is the vital service the federation provides to officers in very difficult and challenging times."