Jackie Cahill (Tipperary, Fianna Fail) | Oireachtas source

Before I move on to the agenda, please be aware that in all audio files or Teams meetings there is no guarantee for members that the meeting will not be recorded by someone else in error.

We have received apologies from Deputy Mythen. Before we begin I bring to the attention of those present that witnesses giving evidence from within the parliamentary precincts are protected by absolute privilege in respect of the evidence they give to a committee. This means they have a full defence in any defamation action for anything said at a committee meeting. However, witnesses are expected not to abuse this privilege and may be directed to cease giving evidence on an issue at the Chair's direction. Witnesses should follow the direction of the Chair in this regard. They are reminded of the long-standing parliamentary practice to the effect that, as is reasonable, no adverse commentary should be made against an identifiable third person or entity. Witnesses who give evidence from a location outside the parliamentary precincts are asked to note that they may not benefit from the same level of immunity from legal proceedings as a witness giving evidence within the parliamentary precincts. They may consider it appropriate to take legal advice on this matter. Privilege against defamation does not apply to publication by them of any matters arising from the proceedings outside the proceedings held by the committee.

The purpose of the first session of today's meeting is for the committee to examine VAT refunds to unregistered farmers. The committee will hear from the following officials from the Revenue Commissioners: Mr. Chad Egan, principal officer in the direct tax policy and legislation division; Ms Davena Lyon, principal officer in the collector general's division; Ms Leeann Kennedy, principal officer, Revenue's Oireachtas committee liaison; Mr. Colin Bissell, assistant principal officer in the indirect taxes policy and legislation division; and Ms Oonagh Ruddle, assistant principal officer in the collector general's division. They are welcome.

I will allow five minutes for Mr. Egan to read his opening statement and then we will proceed to a question and answer session.