Taxes Consolidation Act 1997 section 906

Authorised officers and Garda Síochána

Section 906 provides for Garda Síochána assistance during Revenue inspections and grants a power of arrest without warrant where an authorised officer is obstructed.

• An authorised officer entering premises under sections 903, 904 or 905 may be accompanied by one or more members of the Garda Síochána
• The Garda member may arrest without warrant any person who obstructs or interferes with the authorised officer
• The power applies to inspections relating to PAYE, Relevant Contracts Tax and self-assessment audit
• The authorised officer must hold a formal authorisation from the Revenue Commissioners before exercising inspection powers