West Yorkshire Police spent more than £100,000 on plans for the failed police force merger plan, it has been revealed.

Taxpayers look set to foot the bill for the proposals because the Government has agreed to reimburse money forked out for the failed schemes.

After months of speculation and staunch opposition the Home Office finally conceded in July and abolished plans to merge the 43 police forces into 17.

Police bosses have asked the Home Office to reimburse them for £104,569 - the amount spent on putting preparations in place for the proposals, which would have seen West Yorkshire merged with North Yorkshire, Humberside and South Yorkshire to create a Yorkshire superforce.

The chairman of the West Yorkshire Police Federation, Tom McGhie, said the money could have been better spent.

He said: "It is just a shame that we had to spend so much money on the proposed mergers but we did as told to protect the people of West Yorkshire.

But it could have been money better spent on other areas of policing and looking at other areas of work.

"We already have a huge problem with budgetary deficits, but it had to be done.

"One positive is that we are looking at ways of collaborating with other forces."

Chairman of West Yorkshire Police authority, Mark Burns-Williamson, said: "I believe that the amount is a reasonable expenditure claim based on real costs incurred as part of the Government briefed merger proposals."

Nationally, more than £6.4 million - the equivalent of 271 officers - has been spent on costs from 27 forces, but the total is re-estimated to top £11million, with an average cost for each force being calculated at £268,668 each - meaning a total bill for the 43 forces nationwide of £11.5 million.

The tearing up of the timetable signalled good news for residents of West Yorkshire, as figures released to Parliament showed the discrepancy in the percentage of the council tax bill given to the police authorities.

West Yorkshire had the second lowest of the four regions, at 19.3 per cent, Humberside had 25.3 per cent of the total bill with North Yorkshire claiming 42.4 per cent. South Yorkshire only took 18.3 per cent of its area's council tax bill.

If the merger had been given the green light, residents in West Yorkshire would have faced huge council tax increases to deal with the discrepancy between forces.

Prime Minister Tony Blair previously said the mergers "were not off the agenda" but that greater strategic co-operation between forces was required.