As the Deputy will be aware, under the Garda Síochána Act 2005, as amended, the Policing Authority was responsible for the nomination of a person for appointment by the Government as Garda Commissioner from 2016 to 2025.
Following the retirement of Commissioner O'Sullivan in September 2017 the Policing Authority commenced preparations for a competition to fill the post of Garda Commissioner that would attract a wide pool of candidates.
In November 2017, the Policing Authority advised the Minister for Justice and Equality on the salary for the post and other matters such as removal expenses, accommodation and educational support for children.
With regard to accommodation, the Authority advised that in the case of a successful external candidate, it may be appropriate to provide for accommodation or an accommodation allowance given the requirement for the Garda Commissioner to reside in Dublin, and in light of the fact that the Commissioner is on call 24/7 throughout the year.
Contemporaneous media reports from late 2017 outlined that the Government may pay the accommodation costs and education fees for dependent children if an international candidate were to be selected for the role of Garda Commissioner.
The Information Booklet for the Commissioner competition was published in March 2018. The booklet included information on renumeration, including salary and pension details and that appropriate removal and relocation terms would be available, depending on the personal circumstances of the successful candidate. The booklet was available publicly for all prospective candidates, and the fact that accommodation may be provided was also covered in the media.
The Public Appointments Service (PAS) ran the competition and its report on the competition can be accessed at the following link: www.publicjobs.ie/documents/Report_on_appointment_of_new_Garda_Commissioner.pdf
Former Commissioner Harris was appointed as Garda Commissioner on 26 June 2018, and took up office on 3 September 2018. Commissioner Harris was the first Garda Commissioner who resided outside the State at the time of his appointment. Further to the appointment of Commissioner Harris in June 2018, suitable accommodation was identified for the Commissioner. As has been clarified, the former Garda Commissioner was provided with a house in the Phoenix Park by the Office of Public Works, the rent for which was paid by An Garda Síochána in the sum of €1,800 per month. As is also a matter of public record the former Commissioner paid benefit-in-kind in respect of the accommodation provided.
The Appropriation Accounts for An Garda Síochána since 2022, when reporting requirements changed, show that the former Commissioner's remuneration and benefits included benefit-in-kind of approximately €22,000 each year, which was the cost of the accommodation provided. The Appropriation Accounts note that the calculated value for the purpose of deducting tax was in accordance with Revenue requirements.