Fraud

Page updated on: 13/04/2026

What is Fraud?

Fraud is an act of dishonesty or deception with intent to make a gain or to cause a loss

The Fraud Act 2006 is the primary legislation in England and Wales that addresses offences related to fraud.
Here are the key offences under the Fraud Act 2006:

  • Fraud by False Representation (Section 2): Dishonestly making a representation (fact or law) that is untrue or misleading, with intent to gain or cause loss
  • Fraud by Failing to Disclose Information (Section 3): Dishonestly failing to disclose information when legally required to do so, intending to gain or cause loss 
  • Fraud by Abuse of Position (Section 4): Dishonestly abusing a position of trust (where you're expected to protect another's financial interests) to gain or cause loss

Fraud against the local authority occurs when funds meant for community services are diverted to individuals who are not entitled to them. This form of dishonesty damages public confidence and can diminish the quality and efficiency of local authority services.

 

Examples of Fraud

  • Staff falsely claiming travel expenses for journeys not travelled, increasing the journey mileage or falsely claiming expenses that they have not incurred
  • Staff working elsewhere whilst claiming to be on sick leave from the local authority
  • Staff working remotely while simultaneously engaging in other tasks i.e. working in a second job, studying that isn’t related to their work
  • Companies inflating costs on their invoices
  • Individuals applying for jobs with the local authority stating false qualification [s], false employment history and false references
  • Individuals claiming single person discount for their council tax when they are living with a partner or another adult in the household and haven’t declared it to the local authority
  • Individuals falsely claiming tenants are living in their property and therefore, the tenants liable for council tax

 

What to do if you suspect fraud

Whether you are a local authority employee or a member of the public, each of us have a duty to ensure that public funds are safeguarded. If you suspect fraud, you should report the matter to Carmarthenshire County Council Fraud Investigation Officer, using the online form.

Online fraud referral form

 

If you require any advice concerning a potential fraud then please contact the Fraud Investigation Officer via email fraud@carmarthenshire.gov.uk