Gerry Horkan (Fianna Fail) | Oireachtas source

No. 4 is pre-legislative scrutiny of the Finance (Tax Appeals) (Amendment) Bill 2019. The Bill follows a review of the Tax Appeals Commission, TAC, which was sought by the Minister for Finance. The primary purpose of the Bill is to establish the role and responsibilities of the chairperson of the commission. I am pleased to welcome Ms Deirdre Donaghy and Mr. Oliver Gilvarry from the Department of Finance. They are very welcome. I also welcome Mr. Mark O'Mahony and Ms Lorna Gallagher from the TAC, both of whom are appeal commissioners.

The opening statements and associated materials of our witnesses have been circulated to committee members and written submissions have also been received from the Revenue Commissioners and the Irish Tax Institute.

I draw the attention of witnesses to the fact 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 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 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 House or an official either by name or in such a way as to make him or her identifiable.`

I invite Ms Donaghy to make her opening presentation.