Gerald Nash (Louth, Labour)
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Before we begin, I remind members that the committee will be meeting in private session immediately after this evening's engagement. This is the resumption of our pre-budget engagement process. There was an earlier meeting and my apologies for being unable to attend that. This evening, we are resuming engagement on the committee's pre-budget 2025 scrutiny. On behalf of the committee, I welcome the Minister for Finance and the Minister for Public Expenditure, NDP Delivery and Reform and their officials.

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. Witnesses are protected by absolute privilege in respect of the presentations they make to the committee. This means they 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 Chair to ensure this privilege is not abused. 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 they comply with any such direction.

Members are reminded of the long-standing parliamentary practice to 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 now invite the Minister for Finance to make his opening statement.