Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We are now back in public session. Today we will examine Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs; Chapter 14 - Research and Development Tax Credit; and Chapter 16 - Deferral of Tobacco Stamp Liability, all of which are dealt with in the Comptroller and Auditor General's annual report for 2015. Several months ago we examined the overall Vote in respect of the Revenue Commissioners and today we are dealing with three chapters that we did not deal with on that occasion. We are joined by Mr Niall Cody, Chairman of the Revenue Commissioners; Mr. Declan Rigney, assistant secretary in the planning division; Mr. Phillip Brennan, assistant secretary for the Dublin region, and Mr. Liam Gallagher, principal officer, and by Ms Vickie Cahill from the Department of Public Expenditure and Reform.

I remind members, witnesses and those in the public Gallery that all mobile phones must be switched off completely or placed in aeroplane mode. People frequently put their phones on silent and this interferes with the recording and, therefore, with the Official Report. The phones should be in aeroplane mode or switched off completely.

I draw the attention of witnesses to the fact 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 they are directed by the committee to cease giving evidence on a particular matter and they continue to so do, they are entitled thereafter only to a 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 they 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 of the committee are reminded of the provisions of Standing Order 186 that the committee shall also refrain from inquiring into merits of a policy or policies of the Government or a Minister of the Government or the merits of the objectives of such policies. Members are reminded of the long-standing ruling to the effect that they should not comment on, criticise or make charges against a person outside the House or an official either by name or in such a way as to make him or her identifiable.

I call the Comptroller and Auditor General to make his opening statement.