Aindrias Moynihan (Cork North West, Fianna Fail)
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I welcome from the Department of Finance Ms Clare Costello, principal officer with responsibility for personal taxes, Ms Deirdre Donaghy, principal officer and head of business tax, Ms Joanne Mulholland, assistant principal in the economics division, Mr. Patrick Brennan, assistant principal responsible for residential premises rental income relief, Ms Sorsha Foran, assistant principal responsible for mortgage interest tax relief, and Mr. Ian Power, principal officer. Tá fáilte rompu.

Before we begin, I want to explain some of the limitations on parliamentary privilege and the practice of the Houses regarding references witnesses can make in giving their evidence. They are protected by absolute privilege in respect of the presentations they make to the committee, which means they have an absolute defence against any defamatory action in respect of anything they say at the meeting. However, they are expected not to abuse the privilege. It is my duty as Chair to ensure it is not abused. Therefore, if witnesses’ 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 members should not comment on, criticise or make charges against any 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 members must be physically present within the confines of the place the Parliament has chosen to sit, namely, Leinster House, to participate in public meetings. I will not permit a member to attend where he or she is not adhering to that constitutional requirement. Any member who attempts to participate from outside the precincts will be asked to leave the meeting.

Bogfaimid ar aghaidh. I invite Ms Costello to make an opening statement.