Rose Conway-Walsh (Mayo, Sinn Fein)
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I welcome Professor Niamh Moloney, chair of the Commission on Taxation and Welfare, Mr. Philip Kermode, Dr. Barra Roantree and Ms Anne Vaughan, who are members of the commission, and Dr. Colm O’Reardon, secretary to the commission, and his colleagues from the secretariat, Ms Sinead Ryan, Mr. Colin O’Connor and Mr. Gary Hynds.

Before we begin I will explain some limitations to parliamentary privilege and the practices of the Houses as regards references witnesses 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 again 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 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 or entity 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 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 Professor Moloney to make her opening statement.