Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

The committee will be engaging with representatives from the Economic and Social Research Institute, ESRI, and Dr. Collins to discuss tax expenditures as part of the committee's pre-budget 2022 scrutiny. I welcome Dr. Micheál Collins, assistant professor, school of social policy, social work and social justice, UCD; Dr. Barra Roantree, economist and research officer, and Dr. Theano Kakoulidou, postdoctoral research fellow, ESRI.

Before I begin, I wish to explain some limitations to parliamentary privilege and the practice of the Houses as regards references witnesses may make to other persons in their evidence. The evidence of witnesses physically present or who give evidence from within the parliamentary precincts is protected pursuant to both the Constitution and statute by absolute privilege. However, if a witness is giving evidence remotely from a place outside the parliamentary precincts, he or she may not, as such, benefit from the same level of immunity from legal proceedings as a witness physically present would do.

Witnesses are reminded of the long-standing parliamentary practice that 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 or otherwise engage in speech that may be regarded as damaging to the good name of the person or entity. Therefore, if their statements are potentially defamatory in relation to an identifiable person or entity, they will be directed to discontinue their remarks. It is imperative that they comply with any such direction.

Members are reminded of the long-standing parliamentary practice to the effect 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, her or it identifiable. I remind members of the constitutional requirement that they must be physically present within the confines of the place which Parliament has chosen to sit, namely, Leinster House and-or the Convention Centre Dublin, in order to participate in public meetings. I will not permit a member to participate where they are not adhering to this constitutional requirement. Therefore, any member who attempts to participate from outside the precincts will be asked to leave the meeting.

Cuirim fáilte roimh na haíonna atá ann inniu. I ask Dr. Collins to give the opening statement.