John Lahart (Dublin South West, Fianna Fail)
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I remind members and witnesses to turn off their mobile telephones as the interference from them affects the sound quality and transmission of the meeting. I welcome Dr. Micheál Collins, assistant professor of social policy in UCD, and thank him for making himself available to meet the committee. The committee is engaged with the Parliamentary Budget Office on its excellent report on tax expenditures and has also held meetings with the Revenue Commissioners and the Department of Finance to discuss the issues raised. Following on from that, the committee has issued a request for information to the Department and to the Revenue Commissioners seeking a number of summary tables of information on tax expenditures. Today we wish to discuss a number of issues with Dr. Collins, including the importance of monitoring trends in tax expenditures and the best approach to carrying out parliamentary scrutiny of tax expenditures.

Before we hear Dr. Collins's opening statement, I wish to draw his attention to the position of privilege which applies to witnesses and to advise that 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. However, if they are directed by the committee to cease giving evidence in relation to a particular matter and they continue to so do, they are entitled thereafter only to a 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 and 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 long-standing parliamentary practice to the effect 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.

I invite Dr. Collins to make his opening statement.