The Minister for Justice has said she will not make any decision which will compromise the security of the state.
She was responding to a question about the possibility of a person from outside the state being appointed to the position of Deputy Garda Commissioner.
It is one of the most sensitive posts in An Garda Síochána with responsibility for State security, organised crime, terrorism and covert intelligence.
Applications for the post closed this afternoon.
None of the eight Assistant Commissioners applied, while the Chiefs Association say it is not aware of any of its 47 chief superintendents applying either.
That means the only applicants could be people from outside the State.
Helen McEntee said this evening she did not know who had applied for the job, but there were very clear rules and criteria through the Public Appointments Service and the Government would have the final say on who is appointed.
She also insisted that she had met the Minister for Finance, who has given a commitment to deal with the financial issues that have prevented senior garda officers applying.
However, they have accused the Government of failing to address the issue and postponing it until at least next summer.
The Garda Commissioner said today that he would seek to have this matter reviewed and resolved as soon as possible.
Drew Harris said there is an urgency to the position of members of the gardaí, as opposed to other public service organisations because of the "peculiarities of our wage and pension entitlements."
However, he also pointed out that he had to be careful about what he said because he was part of the recruitment process for the new Deputy Commissioner.
Commissioner Harris said he was "very aware of the situation the Assistant Commissioners' face" but he welcomed the Government’s review and hopes "it can bear fruit".
He insisted that the competition would be fair and meet the requirements for the post, but all candidates had to be rigorously assessed.
Senior garda discontent over retirement tax bills
The association representing some of the country's most senior garda officers says almost half of its members could retire early if the financial issue preventing gardaí applying for the post of Deputy Garda Commissioner is not resolved.
The Association of Chief Superintendents said there were no applications because of the pension penalties that promoted senior officers would face upon retirement.
The association this afternoon called on the Government to pause the recruitment process.
It rarely issue statements to the media, but it did so today because it said it is so concerned about the vacuum of senior garda officers that will exist at the top of An Garda Síochána because of the discontent over retirement tax bills.
At issue is the fact that after 30 years' service, senior garda officers who continue to serve face pension tax bills, in some cases of up to €500,000 when they retire.
This has come to a head with the vacancy for Deputy Commissioner.
Gardaí say their pension contributions continue to increase their pension fund, and the overall tax bill along with it, which is taxed at 40% when they retire.
The Deputy Garda Commissioner job has a base salary of over €190,000 a year with allowances.
General Secretary Chief Superintendent Tom Myers said at least 20 chief superintendents are now considering retiring, which along with assistant commissioners, would leave a huge vacuum in the garda’s senior ranks.
The senior officers say they have met Minister McEntee and called on the Government to address the issue but this has not been done.
The review announced will only be completed next summer and has then to be considered by the Minister for Finance with possible stakeholder engagement and public consultation.
The Chief Superintendents Association says the recruitment process should now be paused until the matter is resolved.
It points out that the UK government has given a commitment to change its finance rules in its forthcoming budget after a similar problem arose there.
Politicians from the Government parties have also raised concerns.
Fine Gael’s Regina Doherty described as "ludicrous" the current situation where eight highly qualified assistant commissioners with training and experience will not apply because of a pension cap which is ten years old and out of date.
Fianna Fáil’s Lisa Chambers said the idea that an external candidate from another jurisdiction would be given the job " beggars belief".
"US and UK security and intelligence experts have said they wouldn't even contemplate such a move in their own countries, such is the importance of protecting national security and the need to have a citizen of the state in that role," she said.
