Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

We will now move on to No. 8, the proposed changes to the pay and file tax date. I welcome Mr. Mark Redmond, chief executive of the Irish Tax Institute, who is accompanied by Ms Cora O'Brien, Mr. Billy Irwin and Ms Sandra Clarke. Mr. Redmond and Ms O'Brien will make some opening remarks which will be followed by a question and answer session. I remind members, witnesses and those in the Gallery that mobile telephones must be switched off as they interfere with the broadcasting equipment in the committee room.

I wish to advise the witnesses that by virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to the committee. However, if a witness is directed by the committee to cease giving evidence in regard to a particular matter and continues to do so, the witness is entitled thereafter only to a qualified privilege in respect of his or her evidence. Witnesses are directed that only evidence connected with the subject matter of these proceedings is to be given and are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any person, persons or entity by name or in such a way as to make him, her or it identifiable.

Members are reminded of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official either by name or in such a way as to make him or her identifiable.

Since we agreed to accept the witnesses' request to appear before the committee, correspondence has issued from the Department of Finance stating that there will be an amendment to the change and file regime in 2014. However, following the consultation process, the Minister has decided that he will not introduce a Committee Stage amendment this year and that the new filing system will not come into place in 2014. He has indicated that the change will take place in 2015. I wanted to let Mr. Redmond know that if he had not been informed of it already. I invite Mr. Redmond to make his opening remarks, followed by Ms O'Brien.