John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

I remind members, witnesses and those in the visitors gallery to please turn off their mobile phones because they interfere with the transmission and sound quality of the meeting.

Witnesses are protected by absolute privilege in respect of their evidence to the committee. However, if they are directed by it to cease giving evidence on a particular matter and continue to so do, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given and asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against a Member of either House, a person outside the Houses or an official either by name or in such a way as to make him or her identifiable.

Members are reminded of the provision within Standing Order 163 that the committee should refrain from inquiring into the merits of a policy or policies of the Government or a Minister of the Government, or the merits of the objectives of such policy or policies.

I welcome Mr. Niall Cody, chairman of the Revenue Commissioners, and Mr. Liam Gallagher, PAC liaison officer. I know that this is Mr. Cody's first time to attend the committee in his position as chairman of the Revenue Commissioners. I wish him well in his work.