Gerald Nash (Louth, Labour)

This again is an area that requires attention. It should be capable of review at this point. The Minister will be familiar with Donal de Buitléir's report, which was published in September 2024, just ahead of the last general election. It is understandable that the issue was not addressed in the Finance Bill a few weeks after that, given that the political system was attending to other matters. The Department has had a year to examine this issue. I am particularly drawn to the point Dr. de Buitléir made in his report that it is imperative that this be tackled urgently. We are well aware that this can be a particular issue in certain areas of the public service, most notably for the recruitment and retention of senior gardaí. I recall that it was, and in fact may still be, an issue that affects the Judiciary as well.

This measure was framed in a very different time. I think it was in budget 2013 that the then Minister, Michael Noonan, introduced the €2 million threshold. We are now 11 or 12 years on. I do not think he necessarily had senior gardaí in his mind when he was drafting these proposals at the end of 2013, which came into effect then in the 2014 financial year. This is a real problem, especially for An Garda Síochána, and it would be useful for the Minister to put his views on the record. Will he establish whether the recommendations from Donal de Buitléir's report will be addressed at any point soon?