A garda and two civilians have been arrested by officers investigating the relationship between the Garda Siochána and a tyre company, Advanced Pitstop, according to a report in the Sunday Business Post.
The investigation was launched after revelations that the tyre company had taken gardaí on golf trips to Portugal and Champions League football matches at Old Trafford two months before Advance Pitstop won the Garda tyre contract worth £600,000.
The Sunday Business Postsaid it had established that the Advanced Pitstop was the most expensive supplier on a shortlist of seven companies competing for the contract.
The garda, who is based in Garda headquarters, was arrested while on duty on Wednesday.
All three were released on the day of their arrests.
The Garda press has confirmed a file on the matter was being prepared for the Director of Public Prosecutions.