Ms Heather Graham:

The Deputy who spoke before Deputy Lawlor mentioned fuel. We live seven miles from the border with Northern Ireland. I do not have a problem with that but, for instance, for us to stock and sell fuel does not make any sense. We stock a little bit of it, more for convenience for someone coming into the store. The differential created by the carbon tax is huge. We always get some cross-Border trade. However, the consumer in Northern Ireland is probably a lot more loyal to his or her own country in shopping there as opposed to coming across the Border to us. There would have to be a huge differential in the sterling-euro exchange rate. When the rate is at a level like the current one, we get some more trade on that. There are also cases of contractors who have VAT numbers, who will come across the Border. My only problem with that is that there is an abuse of it as well. It is a big loss to the Exchequer.