A BUSINESSMAN registered the births of 26 non-existent babies using genuine marriage certificates obtained by interviewing people for jobs at a bogus Glasgow hotel.

Property firm owner Rory McWhirter devised an elaborate scheme which involved using the national insurance numbers of 10 people he had “interviewed” after advertising for staff on the website Gumtree.

He then used this information to gain their marriage certificates to register the fake births.

McWhirter used the birth certificates to claim for tax credits, child benefit, and Sure Start maternity grants from several properties.

But McWhirter was recognised by staff after he turned up at Aberdeen registry office having made an earlier separate application under a different name in May 2015.

He was also seen arriving at Edinburgh registrar’s office in a BMW sports car.

Her Majesty’s Revenue & Customs discovered there had been 350 inquiries about tax credit application forms from one property in Dundee and others in Campbeltown in what was described as an “organised attack”.

Fiscal depute Vicki Bell told Dundee Sheriff Court said he presented letters for various registrars purporting to be from doctors confirming the births of children at home.

He also told staff about having problems setting up a birthing pool in his living room.

McWhirter, 29, pled guilty on indictment to fraud between June and October 2015. His solicitor John McLeod said his client understood imprisonment was “at the top of the list”.

Sentence was deferred.