Power of arrest

The power of arrest under Value-Added Tax (VAT) law may be exercised by 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
• whom they believe is likely to leave the State.