Michael Paterson, 60, was imprisoned for four years at the High Court in Edinburgh last July after pleading guilty to a charge of embezzlement.

At the High Court in Edinburgh on 12 May 2025, the court made a confiscation order in the sum of £167,698 and recorded that his benefit from criminal conduct was £1,184,000.

The court also made a compensation order in favour of Aberdeen City Council, ordering that the sum of £104,630 recovered as part of the confiscation proceedings is paid to the local authority.

The sum of £417,523 has already been recovered by Aberdeen City Council from Paterson’s pension fund.

The confiscation order can be revisited if further assets are identified in the future to be paid towards the full amount that was determined as the benefit of the crime.

Between 2006 and 2023, Paterson, who was employed as a council tax and recovery team leader, issued 622 false refunds totalling £1,087,444.

He set up an internal pathway which allowed him to fraudulently issue council tax refunds into his own bank account.

Sineidin Corrins, depute procurator fiscal for specialist casework at the Crown Office, said: “Michael Paterson committed an egregious betrayal of trust by taking advantage of his position to embezzle public money from his employers.

“We take such criminality very seriously. This confiscation order underscores the fact that prosecution of those involved in financial crime does not stop at criminal conviction and sentencing.

“Even after that conviction was secured, the Crown pursued Proceeds of Crime action to ensure funds he obtained illegally were confiscated. Confiscation orders have ongoing financial consequences, meaning we can seek to recover further assets from this individual in the future to ensure he pays back the full amount.”