A 34-YEAR-OLD man has admitted trying to obtain more than £15,000 by fraud in an alleged VAT scam.

William Brown, of Bleachfield Road, Selkirk, pleaded guilty to pretending to HMRC officials that as a director of “Capture that Moment Limited”, payments of expenses had been made to “Dunfermline Events” in the sum of £109,164.40 inclusive of VAT.

The former Galashiels community councillor claimed “Capture That Moment” was entitled to recover VAT amounting to £15,595 but the truth being that no payment had been made to “Dunfermline Events” and he attempted to obtain the money by fraud.

The offence happened at HMRC offices in Edinburgh and at Brown’s home between February 4, 2013, and February 21, 2013.

Sentence was deferred for four weeks until November 3 for a Criminal Justice Social Work Report to be prepared.