Mr. John Callinan:

I might reply before Mr. Irwin comes in on that. It is important to think of this in the broad sense. Obviously, if there are tariffs we will have a very particular situation to deal with. However, independent of the question of tariffs, there is a range of regulatory issues. It is important not to exclude the possibility that we could arrive at a satisfactory all-island approach to much of the regulatory stuff. Much of this depends on the UK's approach and the extent to which, for example, devolved powers to the regional assemblies would be part of the post-Brexit scenario. Across a range of areas, including animal health, energy and other areas, we are investigating ways in which we can arrive at an all-island solution that works and meets everyone's needs. It not easy, simple or obvious as to how that would be done. That is the kind of thing we are looking at. Solving those kinds of things would go a long way towards removing some of the other complications that inevitably arise in the way the Deputy is describing where we might have to look at a hard border.