Josepha Madigan (Dublin Rathdown, Fine Gael) | Oireachtas source

Before we begin, I remind members and witnesses to turn off their mobile phones. The interference from mobile phones affects the sound quality and transmission of the meeting.

I welcome Dr. Tom McDonnell, senior economist from the Nevin Economic Research Institute, NERI. With him is Mr. Liam Berney, who is an industrial officer with the Irish Congress of Trade Unions, ICTU. I thank both witnesses for making themselves available to this committee. Dr. McDonnell has been asked to touch on the themes of income taxation, USC and distribution, labour market participation and demographics in his presentation. Mr. Berney was invited to speak on the issues of labour market participation, the Lansdowne Road agreement and budget impact, VAT and the hospitality sector, income taxation and Brexit.

Before we hear our guests' opening remarks, I draw their attention to the position on privilege. 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 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.

Dr. McDonnell has been allocated 15 minutes for his opening statement, and we look forward to hearing from him. We will then take questions and answers. He does not need to use the 15 minutes if it is not appropriate.