Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

There are two issues. The first is the financial issue and the second is the security and intelligence service. The Deputy is suggesting it should be an Irish citizen who takes the job, which I will come back to. I understand the concerns he has articulated about the fast-accrual pension scheme, which applies to An Garda Síochána, and the limit on pension funds, which has been discussed in this context as the standard fund threshold, which sets a lifetime maximum for tax relief on pension contributions. That is part of a tax system which generally applies for everybody and for all pension products or schemes, both in the public and private sectors.

The Minister for Finance has indicated that an examination of the calibration of the SFT will be undertaken and that a memorandum for information on this examination is expected to go to Government shortly. That targeted examination will require input from a range of stakeholders, including the Department of Public Expenditure, National Development Plan Delivery and Reform and other Departments. The difficulty is that the examination is expected to conclude by summer 2024. There will be a public consultation and any outcome of that will apply to both the public and private sectors. As the Deputy knows, the standard fund threshold sets a limit for the total amount of contributions into an individual's pension and then, when it is crystallised, the pension benefit value is assessed. The value, for the purposes of SFT, depends on the annual pension benefit payable and the age at which benefits are earned. Where the value is higher than the SFT, the excess is subject to additional tax, on top of the normal taxes at the marginal rate. There are clearly issues here and, in parallel with that, there are issues in the security and intelligence services.

We need to be cautious about making declaratory statements as to citizenship. Any external candidate considered for appointment by Government must generally be subject to security clearance and they are notified of this in advance. Any person who is appointed to An Garda Síochána is required to attest as a member and make a solemn declaration to uphold the Constitution and the laws of the State under section 16 of the Garda Síochána Act. Ultimately, the appointments to the office of deputy commissioner are made by the Government on the recommendations of the Policing Authority. It is a matter for the Garda Commissioner to determine the role and responsibilities of any particular officeholder. There is manoeuvrability and the Garda Commissioner can take on board security and intelligence issues in apportioning or allocating responsibilities to any given member of the leadership team. There is a financial issue, which the Deputy has identified. He is correct in outlining why it was brought in originally and, nonetheless, it merits examination.

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