diff --git a/moto/sqs/models.py b/moto/sqs/models.py
index 039224f5b..71ca62941 100644
--- a/moto/sqs/models.py
+++ b/moto/sqs/models.py
@@ -626,7 +626,8 @@ class SQSBackend(BaseBackend):
             attributes = queue.attributes
         else:
             for name in (name for name in attribute_names if name in queue.attributes):
-                attributes[name] = queue.attributes.get(name)
+                if queue.attributes.get(name) is not None:
+                    attributes[name] = queue.attributes.get(name)
 
         return attributes
 
diff --git a/moto/sqs/responses.py b/moto/sqs/responses.py
index 5cc77e9fb..e28fbca8a 100644
--- a/moto/sqs/responses.py
+++ b/moto/sqs/responses.py
@@ -490,10 +490,12 @@ DELETE_QUEUE_RESPONSE = """<DeleteQueueResponse>
 GET_QUEUE_ATTRIBUTES_RESPONSE = """<GetQueueAttributesResponse>
   <GetQueueAttributesResult>
     {% for key, value in attributes.items() %}
-        <Attribute>
-          <Name>{{ key }}</Name>
-          <Value>{{ value }}</Value>
-        </Attribute>
+        {% if value is not none %}
+            <Attribute>
+                <Name>{{ key }}</Name>
+                <Value>{{ value }}</Value>
+            </Attribute>
+        {% endif %}
     {% endfor %}
   </GetQueueAttributesResult>
   <ResponseMetadata>
diff --git a/tests/test_sqs/test_sqs.py b/tests/test_sqs/test_sqs.py
index 945fe86ae..b072e8b94 100644
--- a/tests/test_sqs/test_sqs.py
+++ b/tests/test_sqs/test_sqs.py
@@ -45,6 +45,25 @@ sqs_template_with_tags = """
     }
 }"""
 
+TEST_POLICY = """
+{
+  "Version":"2012-10-17",
+  "Statement":[
+    {
+      "Effect": "Allow",
+      "Principal": { "AWS": "*" },
+      "Action": "sqs:SendMessage",
+      "Resource": "'$sqs_queue_arn'",
+      "Condition":{
+        "ArnEquals":{
+        "aws:SourceArn":"'$sns_topic_arn'"
+        }
+      }
+    }
+  ]
+}
+"""
+
 
 @mock_sqs
 def test_create_fifo_queue_fail():
@@ -1451,6 +1470,36 @@ def test_permissions():
     )
 
 
+@mock_sqs
+def test_get_queue_attributes_template_response_validation():
+    client = boto3.client("sqs", region_name="us-east-1")
+
+    resp = client.create_queue(
+        QueueName="test-dlr-queue.fifo", Attributes={"FifoQueue": "true"}
+    )
+    queue_url = resp["QueueUrl"]
+
+    attrs = client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["All"])
+    assert attrs.get("Attributes").get("Policy") is None
+
+    attributes = {"Policy": TEST_POLICY}
+
+    client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
+    attrs = client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["Policy"])
+    assert attrs.get("Attributes").get("Policy") is not None
+
+    assert (
+        json.loads(attrs.get("Attributes").get("Policy")).get("Version") == "2012-10-17"
+    )
+    assert len(json.loads(attrs.get("Attributes").get("Policy")).get("Statement")) == 1
+    assert (
+        json.loads(attrs.get("Attributes").get("Policy"))
+        .get("Statement")[0]
+        .get("Action")
+        == "sqs:SendMessage"
+    )
+
+
 @mock_sqs
 def test_add_permission_errors():
     client = boto3.client("sqs", region_name="us-east-1")