Seán Fleming (Laois, Fianna Fail) | Oireachtas source

This morning we are joined from the Revenue Commissioners by Mr Niall Cody, chairperson, Ms Kathleen Redmond, principal officer, Padraigh Donnelly, assistant principal, and Angela O'Gorman, principal officer. We are also joined this morning from the Department of Finance by Ms Deirdre Donaghy, principal officer, who may have to leave early in the course of the meeting to go to the Seanad, and Ms Anne Marie Walshe, principal officer. We are also joined from the Department of Culture, Heritage and Gaeltacht by Mr Conor Falvey and Ms Mary Nash, who are here with particular reference to the discussion on the tax relief on film production in case anything arises whereby we have to call on their expertise during the course of the meeting.

I remind members, witnesses and all those in the Public Gallery that all mobile phones must be switched off or put into airplane mode, as merely putting them on silent mode does not prevent interference 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. If they are directed by it 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 with the subject matter of these proceedings is to be given. They are 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 that under Standing Order 186, 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 policies.

While we expect witnesses to answer questions asked 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.