Oireachtas Joint and Select Committees

Wednesday, 18 January 2023

Committee on Budgetary Oversight

Film Relief Section 481 Tax Credit: Discussion (resumed)

Photo of Neasa HouriganNeasa Hourigan (Dublin Central, Green Party)
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I would like to welcome Ms Mary Nash and Mr. Anthony Donnelly from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media and Ms Deirdre Donaghy and Mr. Ian Kavanagh from the Department of Finance for our continued examination of the section 481 film credit. I thank everyone for attending. We appreciate their time.

Before we 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. 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 witnesses' 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 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 remind members of the constitutional requirement that they must be physically present within the confines of the place in which Parliament has chosen to sit, namely, Leinster House. I will not permit a member to participate in meetings where they do not adhere 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 an opening statement.