Garda Commissioner Drew Harris is finalising an early retirement package for senior Garda officers as recommended by the Commission on the Future of Policing.

Garda sources have confirmed that Superintendents, Chief Superintendents and Assistant Commissioners are to be offered six-months pay along with their normal gratuity and pension entitlements.

It is not clear however if the additional payments will be taxed.

A Garda Spokesperson said this evening the package has been "well advanced."

However the package will not be available until next year at the earliest because it will require regulation changes.

It was not brought before Cabinet today.

The Commissioner is seeking around 50 senior Garda officers to avail of the severance package; 222 are currently eligible.

The Garda management associations were today briefed on the proposed package and a spokesman said the Commissioner will continue to engage with them