Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

Apologies have been received from Deputy Mairéad Farrell. All those present in the room are asked to exercise personal responsibility to protect themselves and others from the risk of Covid-19.

In the first session today, we are dealing with the Commission on Taxation and Welfare report. I welcome Ms Sarah Perret and Dr. Bert Brys from the Organisation of Economic Co-operation and Development, OECD. I thank them very much for attending. This is our second meeting to discuss chapters 6 to 8, inclusive, and 14 of the report.

Before we begin, I must 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 evidence is being given remotely from a place outside the parliamentary precincts, witnesses may not benefit from the same level of immunity from legal proceedings as a witness physically present may. 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 might be regarded as damaging to the good name of the person or entity. Therefore, if their statements are potentially defamatory in respect of 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 that members 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, her or it identifiable. I remind members of the constitutional requirement that they must be physically present within the confines of the place where Parliament has chosen to sit, namely, Leinster House, in order to participate in public meetings. I will not permit a member to participate where he or she is not adhering to this constitutional requirement. Therefore, any member who attempts to participate from outside the precincts will be asked to leave the meeting.

I invite Ms Perret to make her opening statement.