Jon Wiggett, who owns Brahan Golf Club, submitted 13 false VAT repayment claims between 2014 and 2017.

HM Revenue and Customs found that Mr Wiggett has tried to back up his fraud with dozens of fake invoices which he presented as proof for buying a lawnmower, hundreds of bottles of herbicide, and sand mixture for his club.

He was first arrested on 17 October 2017 and pleaded guilty at Inverness Sheriff Court on 7 February this year. Yesterday he was sentenced to 15 months’ imprisonment.

Cheryl Burr, assistant director of the fraud investigation service at HMRC, said: “Wiggett stole the equivalent of five police constables salaries in Scotland. This was money than should have been funding vital public services.”