Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We are dealing with the 2016 annual report of the Comptroller and Auditor General, chapter 21, tax debt and write-outs, and chapter 22 which is entitled, Allocation of Encashment and Film Withholding Taxes. I hope some of the experts present will explain what it means in simple English. We will also be dealing with the 2016 Appropriation Accounts, Vote 9, Office of the Revenue Commissioners, and the Revenue accounts for 2016 and 2017.

From the Office of the Revenue Commissioners we are joined by Mr. Niall Cody, chairman; Mr. Joe Howley, assistant secretary, Office of the Collector General; Ms Clare Omelia, principal officer and liaison with the Office of the Comptroller and Auditor General, and Mr. Tom Dowling, assistant principal, corporate services division. From the Department of Finance we are joined by Ms Anna Donegan. They are all most welcome.

I remind members, witnesses and those in the Visitors Gallery to switch off all mobile phones, which means switching them to airplane mode. Merely leaving them in silent mode means that they will still interfere with the recording system.

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 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 any person or an entity, by name or in such a way as to make him, her or it identifiable.

Members are reminded of the provisions within 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.

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

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