A KELTY bricklayer has been sentenced for tax fraud for the second time.

Barry Redpath, 36, of the village’s Union Street, worked for several construction companies over a two-year period and lied on his self-assessment returns to claim falsely he’d paid too much tax, an investigation by HM Revenue and Customs (HMRC) revealed.

Redpath’s self-assessment returns for 2014-2016 inflated how much money he was due back to try to falsely claim £2,978 of repayments he was not entitled to.

Redpath pleaded guilty initially on October 14, 2019, but failed to attend Dunfermline Sheriff Court for sentencing in November 2019. A warrant was issued and he was arrested at an address in Inverness on November 24, 2021.

On Wednesday, he was sentenced to a £500 fine and ordered to pay £2,978 in compensation to HMRC, at Dunfermline Sheriff Court.

The conviction follows a six-month jail term imposed on Redpath in 2017 after failing to comply with a Community Payback Order (CPO) he received in 2015 when he pleaded guilty to evading £8,592 of income tax.

A HMRC spokesperson said: “Tax fraud is not a victimless crime. Redpath’s second conviction for tax fraud clearly shows he has no regard for stealing money from the public purse.

“The vast majority of people working in the Scottish construction industry pay the right taxes at the right time.

"We will not allow them to be cheated by the few determined to not play by the rules. If you know of anyone who is committing tax fraud you can report them on gov.uk."