Justice officials are hopeful a handful of suitable candidates will apply for the position of deputy garda commissioner by the time the deadline expires on Thursday.
It is understood that back channel talks have been ongoing over the past week aimed at addressing concerns held by senior gardaí about candidates being landed with large tax liabilities if they are appointed to the role.
Attempts to fill the position of deputy commissioner, regarded as the most sensitive security role in the State, have been ongoing for months. Most gardaí of assistant commissioner rank, the next most senior rank, have refused to apply until the Government reforms the tax system for civil servant pensions.
Since the post became vacant, the only suitable applications have come from police officials from outside the State or senior gardaí who joined the force in recent years, having spent most of their careers in other police forces.
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The latest recruitment campaign for the post, which is the second most senior position in the Garda, was due to close last Thursday.
However, just one garda of assistant commissioner rank applied, prompting officials to extend the deadline for another week.
Since then, Department of Justice officials have been quietly working to assure potential candidates that the tax issue will be solved immediately after the next election, which is widely expected to take place in autumn.
Government officials felt some headway had been made and were hopeful a number of suitable candidates would apply before the new deadline, sources said.
Gardaí are concerned that pension rules will land them with very significant tax bills – up to €300,000 for the current assistant commissioners on retirement, rising up to €500,000 for deputy commissioners.
The rules, which were introduced in 2014, require civil servants to pay tax on their pensions if they are worth more than €2 million. This tax is payable on the entire pension, including the initial lump sum payment.
In some cases, this means senior gardaí would receive a smaller pension by taking up a higher paid position before retirement.
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