Taxes Consolidation Act 1997 section 912B

Questioning of suspects in Garda Síochána custody in certain circumstances

Section 912B allows authorised Revenue officers to attend and participate in the questioning of suspects detained in Garda custody in connection with serious customs, excise, and RCT/VAT fraud offences.

• Only Revenue officers specifically authorised in writing may exercise the questioning power, and the offences covered must be serious "arrestable offences" carrying a potential prison term of five years or more
• The offences covered are customs offences, excise offences, and serious extraction-type frauds involving bogus identities or sham businesses claiming fictitious RCT or VAT repayments
• Up to two authorised Revenue officers may participate in questioning, but only at the request of the Gardaí and while accompanied by a Garda member at all times
• Revenue officers must comply with the Garda Custody Regulations, though a breach of those regulations by a Revenue officer does not automatically invalidate the custody or any statement obtained