creates a perfect environment in which fraudsters can thrive using a range of despicable tactics.

We've seen many, from emails containing a nasty load of malware and those sent to phishing sites, to reports of criminals knocking on doors and offering to go shopping for people who isolate themselves at home.

Others are related to online shopping scams involving coveted items such as face masks and hand sanitisers, and fake websites imitate HMRC to offer tax breaks, among other things. 

Fraud includes forged claims for non-payment of personal protective equipment (PPE) and benefit fraud.

Criminals have also approached households, offering to "disinfect" entrances for a fee.

Justice Minister Humza Yousaf described the tactic as "disgusting, but not unexpected".

Mr Yousaf, who chairs Scotland's Serious Organised Crime Task Force, has called on the public and businesses to be vigilant against gangs who want to "exploit their fears and concerns".

Angela McLaren, Assistant Chief Constable of the Scottish police force, said the gangs "adapt known techniques to include evidence of corona viruses, lockdown measures and PSA".

She added: "It is important that everyone protects themselves and remains vigilant.

"Be aware that a phone call, email or text may not come from the person or organization it appears to come from.

"Never click on a link in an unsolicited email or text and remember that the banks and police will never ask you for personal banking information or ask you to transfer funds to a secure account.

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