Power of arrest

The following persons can exercise the power of arrest under Value-Added Tax (VAT) law:

  • a Revenue officer specially authorised for the purpose
  • or
  • a member of An Garda Síochána.

They may arrest a person where they have reasonable grounds to believe that a criminal offence in relation to tax has been committed by:

  • a person who is not established in the State
  • or
  • a person whom they believe is likely to leave the State.