Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We are dealing with the Appropriation Accounts 2017, Vote 9 - Office of the Revenue Commissioners; and from the Comptroller and Auditor General's report, Chapter 17 - Revenue's progress in tackling tobacco smuggling, Chapter 18 - management of high wealth individuals' tax liabilities, and Chapter 19 - corporation tax losses. The committee had many meetings on the last issue during the year and issued a special report on the topic some months ago.

We are joined today by Mr. Niall Cody, chairman, Mr. Mick Gilligan, principal officer, Ms Ruth Fennessy, principal officer, and Mr. Keith Walsh, principal officer from the Office of the Revenue Commissioners; by the Comptroller and Auditor General liaison at the office, Ms Clare Omelia; and by Ms Anna Donegan, principal officer, tax quality division of the Department of Finance.

I remind members, witnesses and those in the Public Gallery that all mobile phones must be switched off entirely or to aeroplane mode. Merely putting them on silent will still interfere with the recording system.

I wish to advise the witnesses that by virtue of section 17(2)(l) of the Defamation Act 2009, they are protected by absolute privilege in respect of their evidence to this committee. If they are directed by the committee to cease giving evidence in regard to 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 nor make charges against any person, persons or 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 also 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.

We will take the opening statement from the Comptroller and Auditor General.