Taxes Consolidation Act 1997 section 908C

Search warrants

Section 908C sets out the procedure by which an authorised Revenue officer may obtain and execute a search warrant from a District Court judge when investigating a tax offence under the Acts.

• A District Court judge may issue a search warrant where there are reasonable grounds to suspect a tax offence is being, has been, or is about to be committed, and that relevant evidence or material may be found at a specified place.
• The warrant authorises the named officer and colleagues to enter the premises, search the location and persons found there, require identification, and examine, seize, and retain any material believed to be relevant to the investigation.
• The authorised officer may operate any computer on the premises or require persons present to provide passwords and assist with accessing stored information, and may retain computers or storage media and copy records held on them.
• Obstructing the search, failing to provide accurate personal details, or refusing to assist with computer access is an offence carrying a fine of up to €5,000 and/or imprisonment for up to six months.