Mr. Brian Keegan:

The Deputy's point about the iterative nature of the discussions has hit the nail on the head. Since the outcome of the referendum, the direction of Brexit has almost been a slow bicycle race. After the referendum outcome, suddenly nothing really happened until the start of February, when the UK said what Brexit means is that it will leave the customs union. Then we had the formal notification on 29 March. Every time there is such a milestone, I think businesses become more aware. One of the most promising things the EU has done in how it is setting out its stall is committing to transparency in the negotiations. That transparency will, in its own right, help develop public awareness.

To make a very general point, customs unions are not unique to this part of the world. The Southern African Customs Union has been in existence since 1910. The whole purpose of a customs union is to make life difficult for people not in it. No matter what we say, what Revenue can do and what initiatives businesses or any of us can put in place to try to minimise the downside, there must, by definition, be a downside. I think this realisation is growing. The committee's work this morning is making a contribution to that. It is up to all of us to try to keep repeating this message, although not as something to be necessarily afraid of. Opportunities exist but, ultimately, Brexit is a problem and we need to tackle it as a problem.