A construction firm director stole almost £300,000 from taxpayers over five years.

Avril Elliott lied about her business expenses at Scothouses Limited and submitted a string of fraudulent VAT returns to fund a comfortable lifestyle and pay off company loans.

Elliot, from Gilberstoun in Brunstane, Edinburgh, cheated HM Revenue and Customs out of the cash between 2008 and 2013.

Her scheme unravelled after an inspection of her company services.

The 49-year-old admitted the offence when she appeared at Edinburgh Sheriff Court last month.

She returned to court on Thursday, when she was jailed for two years.

The court also heard although Scothouses was in liquidation, Elliott was a preferred shareholder and also owned property in Seafield Terrace in the city and a half-share of a property in Spain.

Her defence solicitor Angela Craig said her client was at low risk of reoffending and could repay the cash with her other assets.

Sheriff Kenneth McIver said there was no alternative to custody and arranging repayment would not be a quick matter.

Cheryl Burr, assistant director of HMRC's fraud investigation service, said Elliot's scam "funded a lifestyle well beyond her legitimate income".

She added: "She thought she'd found a way to exploit the tax system, putting her own greed above funding vital public services.

"Most people pay the tax they owe when they owe it but a small minority think they are above the law. No matter how well resourced someone is, nobody is beyond our reach.

"Tax fraud is a serious crime and I ask anyone with information about those who may be involved to contact our 24 hour hotline on 0800 59 50 00."