Police Scotland has advertised for companies who make “disaster identification shelters” to submit bids to win a contract worth more than £115,000.
The refuges would be deployed in the event of large-scale loss of life.
The shelters could be used as temporary mortuaries in a worst-case scenario, instead of using tarpaulin or sending bodies to other locations.
A notice on the Public Contracts Scotland website reads: “Police Scotland have a requirement to establish a two-year contract for disaster victims identification (DVI) shelters.”
The shelters will be based in Glasgow but could be used in other locations.
A senior police source said: “The shelters will be beneficial as in the event of any large public fatality incident, they will offer dignity to the deceased and their families and will mean all the victims can be kept together.
“It is believed that during the Lockerbie disaster, bin liners were used when they ran out of body bags.
"This ensures something like that won’t happen again.
"They can be used for train crashes or terror attacks, that kind of thing.
"It’s emergency disaster planning and being prepared.
"Hopefully they will never be used.”
Detective Chief Superintendent Paul Livingstone said: “Disaster Victim Identification shelters are an essential piece of equipment at the scene of a mass fatalities or other major incident.
“They provide a protected space for officers to work and afford a level of dignity and respect to those who have lost their lives.
"They can also be deployed, if required, at other police incidents such as crime scenes.
"The shelters come in varying sizes, replacing tents no longer fit for purpose through wear and tear.”
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