Oireachtas Joint and Select Committees

Wednesday, 24 January 2024

Committee on Budgetary Oversight

Section 481 Film Tax Credit: Discussion

Photo of Gerald NashGerald Nash (Louth, Labour) | Oireachtas source

I welcome: Ms Áine Maher, Dr. Dermot Coates, Mr. Pádraig O'Sullivan, Ms Tara Coogan and Ms Caroline Savage from the Department of Enterprise, Trade and Employment; Ms Deirdre Donaghy and Mr. Ian Kavanagh from the Department of Finance; and Ms Mary Nash - for transparency purposes, I do not think we are related - and Mr. Anthony Donnelly from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media, to discuss the committee's recommendations on the section 481 film credit.

Before we begin, I will explain some of the limitations to parliamentary privilege and the practice of the Houses as regards reference witnesses may make to other persons in their evidence. Witnesses are protected by absolute privilege in respect of the presentations they make to the committee. This means that they have an absolute defence against any defamation action for anything they say at the meeting. However, they are expected not to abuse this privilege and it is my duty as Chair to ensure this privilege is not abused. 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 they should not comment on, criticise or make charges against a person outside the Houses or any 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 Parliament has chosen to sit, namely, Leinster House, in order to participate in the meeting. 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.

I invite Ms Nash to give her opening statement.

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