Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness at the committee. He is accompanied by Ms Georgina O'Mahoney, a deputy director in the Office of the Comptroller and Auditor General. Apologies have been received from Deputies Marc MacSharry and Josepha Madigan.

I suggest we deal with all correspondence and other matters at the end of our first session or this afternoon in order that we can proceed directly to our engagement on the accounts and statements for 2015 of the Revenue Commissioners. Is that agreed? Agreed. I welcome the chairman of the Revenue Commissioners, Mr. Niall Cody. He is accompanied by Mr. Declan Rigney, an assistant secretary in the planning division; Mr. Tom Dowling, an administrative budget manager; and Mr. Liam Gallagher, principal officer. I also welcome Ms Vicki Cahill from the Department of Public Expenditure and Reform.

I remind members, witnesses and those in the Visitors Gallery to turn off their mobile phones entirely or leave them in airplane mode. It is not enough merely to leave them in silent mode as they still cause interference with the broadcasting and recording of the proceedings.

By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of the evidence they are to give to the committee. If, however, they are directed by it to cease giving evidence on a particular matter and continue to do so, 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 any person or an entity, either by name or in such a way as to make him or her identifiable.

Members are reminded of the provisions of Standing Order 186 that the committee shall 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. They are reminded of the long-standing ruling of the Chair 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.

We are to examine the 2014 annual report of the Comptroller and Auditor General and Appropriation Accounts, Vote 9 - Office of the Revenue Commissioners; the 2015 annual report of the Comptroller and Auditor General and Appropriation Accounts, Vote 9 - Office of the Revenue Commissioners; chapter 12 - tackling fuel laundering, and chapter 15 - taxpayer compliance; and the 2015 Revenue accounts. I call on the Comptroller and Auditor General to make his opening statement.