A KELTY man made false statements over his tax and received almost £3,000 as a result.

The scam resulted in Barry Redpath, 34, of Union Street, appearing in the dock at Dunfermline Sheriff Court.

He admitted that between August 28, 2015 and June 30, 2016 at an address in Kelty, and elsewhere, he knowingly made false statements by repeatedly declaring that those who had employed him under the Construction Industry Scheme had deducted more tax than was due to be retained and that he was entitled to repayments.

As a result, he knew the figures on his self-assessment returns were false and obtained a repayment of £2,978 he was not entitled to receive.

Sheriff Craig McSherry called for reports and Redpath will be sentenced on November 6.