Tauranga motor racing couple Grant and Lorraine Brennan have been sentenced to more than two years jail on fraud charges today.

Judge Glen Marshall sentenced Grant Brennan to two years and 10 months jail, while Lorraine Brennan will serve a term of two years and five months.

Crown prosecutor Richard Jensen wanted a starting point of six years for what he described as an elaborate scam, which resulted in the payment of $408,703.35 in fraudulent ACC and home help payments.

He says the level and scale of the Brennans' deception was at such a level it wasn't paralleled by any other cases.

The Brennans' lawyer Paul Mabey QC argued for a four year starting point.

He said fraud is fraud, and that the details of the Brennan case have been exceeded in both amount, and complexity in other frauds.

Grant Brennan began receiving ACC payments while recovering from a head injury he sustained in an assault in 1999.

The payments were made from 1999 to 2011, and home help for Lorraine Brennan from 2004 to 2011.

Judge Marshall found the Brennans guilty of 44 charges each involving a total of $404,703.35 – which has since been repaid by the Brennans.

The judge referred to evidence that Grant Brennan continued taking part in motorsport after his accident, and reports from customers who gained the impression from conversations that Grant Brennan continued to be highly involved in their business Brennan Racing.

He also accepted the evidence of the psychologists, psychiatrists and neuro psychologists presented in the trial.

Judge Marshall set the starting point at four years and three months, giving credit for the repayment.

Lorraine received a little extra credit for her good character but Grant, who has a previous, but historical court conviction, did not get the extra credit.