Seán Fleming (Laois, Fianna Fail) | Oireachtas source

He is very welcome. We are also joined by Ms Lorna Gallagher, Ms Brenda McVeigh, Mr. Brian Diskin, Mr. Paddy O'Keeffe and Mr. Ray Hogge from the Tax Appeals Commission and Ms Deirdre Donaghy from the Department of Finance. They are all welcome.

I remind members, witnesses and people in the Public Gallery to turn off their telephones completely or put them on flight mode. Putting them on silent is inadequate as it interferes with the recording system.

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 this committee. 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 in 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 policies.

While we expect witnesses to answer questions put by the committee clearly and with candour, witnesses can and should expect to be treated fairly and with respect and consideration at all times, in accordance with the witness protocol.

I ask the Comptroller and Auditor General to give his opening statement.