Ministers will on Tuesday approve the appointment of a new deputy commissioner of An Garda Síochána, after attempts to fill the post stalled over recent months due to concerns about pension and tax issues.
Minister for Justice Helen McEntee will on Tuesday ask the Cabinet to approve the appointment of the new deputy commissioner following an open competition conducted by the Public Appointments Service.
The Garda Commissioner sits atop the organisation, with two deputy commissioners just below; one for “policing and security” and one for “strategy, governance and performance”.
The post of deputy commissioner for “policing and security” has been vacant since March. There was a reluctance among senior gardaí to go for the role over a fear that landing the post would have a negative impact on their pension.
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The job comes with a basic salary of almost €200,000 per year, €30,000 more than an assistant commissioner.
A source said there were a number of applicants for the position and “strong competition” for the role.
Tax and pension concerns have repeatedly delayed the appointment of a deputy commissioner.
In 2005, the government introduced measures intended to prevent people taking advantage of the tax breaks related to pensions. It meant that if a person built up a pot of more than €5 million, the State took a big portion.
Since 2014, that ceiling, known as the standard fund threshold (SFT), has been €2 million.
According to the Department of Finance: “There are limits on the size of a pension pot that can get tax relief. The standard fund threshold regime, introduced in 2005, was designed to restrict pension funding over a certain amount, when a 40 per cent income tax charge would come in. The threshold was initially set at €5 million in 2005. The threshold was reduced to €2.3 million on December 7th, 2010. It was further reduced to €2 million in 2014, where it has remained since.”
Because gardaí are entitled to a full public-service pension after 30 years’ service – the norm for other public servants is 40 years – their pension pots grow more quickly and tax implications of the present rules are particularly acute for them.
In September, Minister for Finance Jack Chambers announced phased increases in the STF of €200,000 per year beginning in 2026.
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