GARDA retirements will top 350 this year as officers quit ahead of feared Budget reforms.

The Minister for Justice Dermot Ahern -- who is himself leaving his job on a State pension -- confirmed the move.

But the figure could rise in the coming month, because not all gardai may have indicated their intentions to leave.

The number is expected to rise amid rumours their retirement lump sum may now be taxed and paid in instalments.

Mr Ahern said: "The moratorium on recruitment and promotions in the public service continues to apply to the Garda Siochana for sworn members and civilian support staff.

"The situation is continually under review in consultation with the Garda Commissioner and derogations can be sought in exceptional circumstances from the Minister for Finance."

Under the Four Year Plan announced last week, garda numbers are to be cut by 1,500 -- more than 10pc of the force.

The cuts, which will be achieved through retirements and natural wastage, will reduce garda numbers to 13,000.

The plan also states there will be €25m savings from unspecified garda management efficiencies and €140m in overtime, allowances and transport costs, much of it within the force.

The president of the Garda Representative Association (GRA) has heavily criticised the decision to downsize the force.

"Garda numbers are vital to stem rising crime, the proposed further reduction is erroneous and a false economy," said GRA president Damien McCarthy.

"It is accepted worldwide that crime increases during a recession or when police numbers and morale are reduced. All these conditions are prevalent in Ireland."

He said the cuts follow announcements by Justice Minister Dermot Ahern last June of 100 new garda recruits which, he said, failed to materialise.

"We have been eagerly awaiting the 100 new recruits promised and to find that our numbers are to be further reduced is shocking and gravely disappointing.

"Gardai are struggling to cope with the increased workload with fewer staff, and we fear the service we provide the public will suffer.

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"How can we do our job with 13,000 gardai when only a few years ago the Government told the country we needed 16,000."

Joe Dirwan, the general secretary of the Association of Garda Sergeants and Inspectors also criticised the move in light of crime figures across the country.

"The demands on policing are increasing. There have been 20 gangland murders so far this year including the double murder in Finglas on Wednesday and so-called ordinary criminal activity remains at a high level," he said.

"The threat from dissident republicans is continuing at an increasing level."

hnews@herald.ie

- Cormac Byrne