A Bushey builder who attempted to steal more than £41,000 VAT he charged his customers by using a cancelled VAT registration number has been sentenced.

Self-employed David Say, 51, trading as 3D Construction, was investigated by HM Revenue and Customs (HMRC) who discovered he had used the registration number on invoices to charge companies for building and renovation work and then kept the money he collected.

Say, of Marion Close, used a cancelled VAT registration number from a company that had ceased trading.

In 2013, after a customer queried the invalid VAT registration number, Say registered for VAT and reissued the most recent invoices with correct numbers in an attempt to cover up the fraud.

In doing so, he reduced the VAT outstanding from more than £41,000 to just under £15,000, which was the amount he pocketed.

He was arrested in April 2014 and charged with two counts of committing fraud by misrepresentation.

John Cooper, Assistant Director, Fraud Investigation Service, HMRC, said:

“Say thought he had come up with a plan to avoid paying the tax owed but he could not have been more wrong as HMRC will always pursue those suspected of tax fraud.

“Tax evasion is not a victimless crime. Say was stealing money that should have been funding vital public services, but instead chose to keep it for himself.”

Say pleaded guilty at St Albans Crown Court on Monday May and was sentenced to 12 months in prison, suspended for 12 months.

He was also ordered to carry out 150 hours of unpaid work.