Colm Brophy (Dublin South West, Fine Gael) | Oireachtas source

We are now in public session. I remind members and witnesses to turn off their mobile telephones. I welcome the representatives from the Irish Tax Institute: Ms Anne Gunnell, director of tax policy, Ms Claire McGuinness, senior tax policy manager, and Ms Cathy Herbert, director of corporate affairs. I thank them for making themselves available to meet the committee. We are pleased to hear from the Irish Tax Institute as we continue the committee's work on the scrutiny of tax expenditures. This session will focus on a number of tax expenditures, including on research and development and on the special assignee relief programme, SARP, tax relief. We have also received the Irish Tax Institute's pre-budget submission. Its opening statement will cover some of that ground.

Before we begin I must outline the position with regard to privilege. I draw the attention of our guests to the fact 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 the committee. However, if they are directed by the committee to cease giving evidence on a particular matter and they continue to do so, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected to 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 entity either 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.

I invite Ms Gunnell to make her opening statement.