A Kelty man made false statements about his tax and received almost £3,000 as a result.
Appearing at Dunfermline Sheriff Court, Barry Redpath, 34, of Union Street, 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.
He allegedly knew the figures on his self-assessment returns were false and obtained £2,978 he was not entitled to.
Sheriff Craig McSherry called for reports and Redpath will be sentenced on November 6.
Fife man admits he obtained £2,978 by making false tax claims