Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

The witnesses are very welcome. We have received apologies from Deputies Verona Murphy and Imelda Munster. I remind all those in attendance to ensure their mobile phones are switched off or are on silent mode.

Before we start, I wish to explain some limitations to parliamentary privilege and the practice of the Houses as regards reference 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. This means that witnesses 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 Cathaoirleach to ensure it is not abused. 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 they comply with any such direction.

Witnesses are reminded of the long-standing parliamentary practice that they should not comment on, criticise or make charges against any person or entity by name or in such a way as to make him or her identifiable or otherwise engage in speech that might be regarded as damaging to the good name of a 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 they comply with any such direction.

Members are reminded of the provisions of Standing Order 218 that 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. Members are also reminded of the long-standing parliamentary practice 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.

The Comptroller and Auditor General, Mr. Seamus McCarthy, is a permanent witness to the committee. He is accompanied this morning by Mr. Shane Carton, deputy director of audit at the Office of the Comptroller and Auditor General.

This morning we are engaging with the Office of the Revenue Commissioners to examine Appropriation Accounts 2022, Vote 9 – Office of the Revenue Commissioners; Account of the Receipt of Revenue of the State collected by the Revenue Commissioners 2022; the Report on the Accounts of the Public Services 2022, Chapter 20 - Assessment and Collection of Local Property Tax, Chapter 21 - Revenues Tax Debt Warehousing Scheme, and Chapter 22 - Corporation Tax Losses.

The committee members have flagged the classification of employment for contribution purposes and the financial implications of the misclassification of workers as specific areas of interest. We are joined by the following officials from the Office of the Revenue Commissioners: Mr. Niall Cody, chairperson; Mr. Joe Howley, collector general; Ms Andrea Dullea, principal officer; and Ms Leeann Kennedy, principal officer. We are also joined by Mr. Dermot Nolan, principal officer, from the Department of Public Expenditure, National Development Plan Delivery and Reform. To begin with, I call on the Comptroller and Auditor General, Mr. Seamus McCarthy, for his opening statement.