John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

We are dealing with the application of VAT to certain food supplements. From Health Stores Ireland I welcome Mr. Matt Ronan, spokesperson, and Dr. Dilis Clare, as well as Mr. Kevin Hurley, adviser to the group on VAT. 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 joing committee. However, if they are directed by it 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 the 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 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 Mr. Ronan to make his opening statement.