Mr. Derek Moran:

The policy is quite straightforward. The Taoiseach has stated that there will be no return to a hard Border and we operate within that framework. At the same time, Revenue must look at all the contingencies. Off the top of my head, of the value of trade coming in and out of Ireland, 98.5% goes out through channels other than back and forth across the Border. I do not want to minimise this, but it is a very small part of that framework. There will have to be adjustments in terms of the UK as a third party, but most of the activity is based around Dublin Port, Rosslare Port and the airports. That is where the volumes go. I am not familiar with the FOIs, so I cannot comment.