Mr. Niall Cody:

I must be very clear. If there is to be a change, it will require legislation. I am not saying that there should be a change or legislation. If there no is legislation to deal with this issue, VAT at the point of entry will be payable on imports from the United Kingdom. That is a matter which must be considered by the Minister, Deputy Donohoe, the Government and the Oireachtas. The Acting Chairman is correct that the legislation required across all various Government activities in the event of a no-deal Brexit will have to incorporate any changes required from a tax and customs perspective. The omnibus Bill would be the legislative vehicle if there were to be a change, but that is a policy matter for the Minister and the Government.