Mr. Niall Cody:

It operates currently but there are processes to be gone through and declarations to be made, as was mentioned in the discussion with Deputy Michael McGrath. It is not as if nothing will change; rather, there will be a whole process of declarations within our IT framework and there will be auditing. That is necessary because if the UK was not part of the European Union VAT and customs system, Irish traders would be concerned because the UK would never be able to sell anything to an Irish trader again.