Senior gardaí warn Minister all senior ranks will be filled by non-nationals unless pension rules reformed

Minister for Justice Helen McEntee has been warned by senior gardaí that all senior ranks in the force are likely to be filled by foreign nationals in the coming years.

On Thursday, a recruitment competition for the post of deputy commissioner closed without applications from any senior gardaí. The Irish Times understands the only applications with a serious chance of success came from outside the force.

One came from a member of the PSNI while another came from a senior officer in a UK police force. There were no applications from garda assistant commissioners or chief superintendents, the ranks immediately below deputy commissioner, meaning the position is all but certain to go to a police officer from another force.

If that occurs, all three of the most senior garda posts, the commissioner and the two deputy commissioner positions, will be occupied by officers appointed from outside An Garda Síochána.

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It is the position of senior officers that current pension and tax rules mean anyone applying for senior positions are likely to be stuck with huge tax bills on their retirement, meaning the roles will only be attractive to those with careers outside the Garda.

In a meeting before the competition closed, senior Garda officers informed Ms McEntee that unless urgent action is taken, six out of the eight assistant commissioners and up to 20 chief superintendents, out of 48, are likely to depart the organisation within a year.

“The Minister was told the whole top level of garda management would be wiped out,” a source said.

Those of superintendent rank will be highly reluctant to apply for those positions due to the pension rules, she was told, meaning the Government will have to look outside the force for senior managers.

This has caused concern within senior garda ranks for several reasons, including the potential loss of institutional memory and skills. There is also concern about the impact on morale within the organisation.

“If people know there is an effective ceiling on progression past superintendent, it’s going to become even more difficult to keep people in the organisation,” said one senior source.

Lastly there is concern about foreign nationals taking up sensitive positions involving matters of State security. In many other police and intelligence services, sensitive positions are reserved for citizens only.

The soon to be vacant deputy commissioner post is seen as particularly sensitive as it oversees organised crime, terrorism and national security, along with frontline policing.

Its current occupant, Anne Marie McMahon, had been due to retire next month. However, she has agreed to stay on until the new year while a replacement is found.

The Department of Justice did not respond to queries on whether the competition will be reopened due to a lack of interest.

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 Department of Public Expenditure said a review into the SFT cut-off will be completed by next summer. Senior gardaí argue this will be too late to stop an exodus of senior management and have asked Ms McEntee to address the issue via statutory instrument.

The Government has responded that it cannot change tax laws for one group of workers.

“Is it ideal the top three positions will be held by foreign nationals? No but it is what it is. You can’t change tax laws just for the guards. It has to be done in the round,” said a Government source.