Mr. Niall Cody:

The situation at present is that there is a withdrawal agreement, a transition period and a backstop. That is what has been negotiated and that is the most desirable outcome. We are trying to address what will have to happen in the event that that scenario fails and there is a no-deal Brexit. That is what we have been asked to examine. The Government and, as Deputy Pearse Doherty observed earlier, everyone in this room is agreed that we do not want the return of a physical infrastructure. However, there is no doubt that if there is a no-deal Brexit and the UK leaves the Single Market and the customs union, it will involve a requirement for controls on movements across the frontier. From the outset, Revenue has worked on how this can be done without imposing a physical infrastructure on the land frontier.