Mr. Niall Cody:

The complicating factor, about which the Revenue Commissioner, Mr. Irwin, talked the last day, is the huge increase in volume as opposed to value. Low-value, small transactions make up a lot of the volume. Post-Brexit, much of the challenge will lie with these small e-commerce and low-value transactions which will be handled by the major express carriers. It is not as straightforward as multiplying the number by 50 or 100. Many of them are totally different cost factors.