David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I think we might all take liberties in asking questions about Brexit given where we are. I have one or two questions for Mr. Cody about that issue that will not take more than five minutes. I will then move on to the particular chapter of the Comptroller and Auditor General's report with which we are dealing.

I assume that if Mr. Cody has not read the draft withdrawal agreement, he has been briefed on it. All of this will matter post-2020 at the end of the implementation period and after something else replaces it. In terms of what has been agreed, it seems that there will be a single EU-UK customs territory. That will deal with the customs side of things, but there are deeper provisions for Northern Ireland and the Republic of Ireland in the context of the Single Market. That seems to suggest there will be unrestricted movement of goods north and south to Great Britain and the rest of Europe, but this does not apply to goods coming from Great Britain into Northern Ireland and the Republic of Ireland. The draft withdrawal agreement talks about the necessity for additional checks but states they will be made in the least intrusive way possible. What does that mean for the Revenue Commissioners and the Republic of Ireland? Obviously, it will be an issue in Northern Ireland, but it will also be an issue in the Republic of Ireland. When it is stated these checks must happen, that there will be additional checks, especially if there is any variation in standards, and that the rules of the Single Market must be protected, at least from the European Union's perspective, what is the responsibility of the Revenue Commissioners? Have they examined what the increased checks will be and what would be the least intrusive options?