(S (S (PP (IN Since) (NP (NP (BASENP (DT the) (NN creation)) (PP (IN of) (BASENP (DT the) (JJ Scottish) (NNP Parliament)))) (PP (IN in) (BASENP (NN 1999))))) (COMMA ,) (S (BASENP (NNPS Berwickers)) (VP (VBP have) (VP (VBN noted) (SBAR (IN that) (S (BASENP (JJ Scottish) (NNS residents)) (VP (VP (VP (VBP receive) (NP (ADJP (QP (RB about) (SHARP #) (NN 1500)) (JJR more)) (BASENP (NN government) (NN expenditure)))) (BASENP (DT each) (NN year))) (PP (IN than) (NP (BASENP (JJ English) (NNS residents)) (COMMA ,) (PP (VBG including) (NP (NP (NP (BASENP (JJ free) (NN care)) (PP (IN for) (BASENP (JJ elderly) (NNS people)))) (CC and) (BASENP (JJ free) (NN university) (NN tuition))) (COMMA ,) (SBAR (WHNP (DT both) (WHPP (IN of) (WHNP (WDT which)))) (S (VP (VBP have) (S (VP (TO to) (VP (VB be) (VP (VBN paid) (PP (IN for) (PP (IN in) (BASENP (NNP England)))))))))))))))))))))) (PERIOD .))