A competition to fill the role of deputy Garda commissioner, one of the State’s most sensitive security positions, has been suspended after no suitable candidates came forward.
A number of senior police officers from other jurisdictions applied for the role, which is due to fall vacant in March, but the recruitment process was boycotted by most senior Garda officers over concerns about tax liabilities on pension payments.
The competition for deputy commissioner for operations has now been closed, with senior officers informed a fresh recruitment process will be held “at a later date”.
The move means it is all but inevitable the position, which is the second most senior post in An Garda Síochána, will be unoccupied for several months, if not longer.
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The deputy commissioner for operations post is seen as particularly sensitive as it oversees organised crime, terrorism and national security, along with frontline policing.
It comes as the Garda struggles to deal with a spate of arson attacks around the country, the aftermath of the Dublin riots and a series of gangland murders in Dublin.
“The Policing Authority has advised the Minister that following the recent deputy commissioner competition, the Public Appointments Service has not recommended a candidate for appointment. The Minister expects that a new competition will be run in due course,” a Department of Justice spokesman said.
The role’s current occupant, Anne Marie McMahon, had been due to retire last year. However, she has agreed to stay on until March 13th.
At issue for senior gardaí is the Standard Funds Threshold (SFT), which allows high earners to accumulate up to €2 million in a pension before being subject to an effective tax rate of about 72 per cent.
The cut-off point means senior officers may be hit with a tax bill of several hundred thousand euro on retirement, and more if they reach the commissioner or deputy commissioner level.
The Government has committed to a review of the SFT cut-off which is due to be completed by the summer. Any change will be unlikely to take effect before next October’s budget.
Senior gardaí argue this will be too late to stop an exodus of senior management and have asked Minister for Justice Helen McEntee to address the issue via statutory instrument.
Most, if not all, assistant Garda commissioners, the rank immediately below deputy commissioner, boycotted the recent recruitment competition over the SFT issue.
It is understood the majority of assistant commissioners are also likely to refuse to temporarily take on duties of the deputy commissioner for operations when Ms McMahon departs, as this will also substantially increase their retirement tax bill.
This means Commissioner Drew Harris may be forced to ask Shawna Coxon, who is deputy commissioner for strategy, governance and performance to temporarily take on responsibility for frontline policing and national security.
Internally, this is seen as a less than an ideal solution due to the workload involved and the significant differences between the roles and her current position.
“Right now, it’s a stalemate. None of the people most qualified for the job want anything to do with it until the SFT issue is resolved. The Government seems in no rush to do this, despite it leaving a vital national security position unoccupied,” said a senior source.
Ms McEntee was told by senior officers late last year that unless the pension rules are changed, all senior positions in the force will soon be occupied by foreign nationals, as they will be the only ones not subject to the tax liability.
This will impact morale within the force and raise national security concerns, officers have claimed.
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