Mr. Niall Cody:

The issue is that if there are no further changes, that will be payable upfront. The discussion we had with Senator Burke earlier was that it is a matter of legislation and a matter for the Minister to decide whether he looks at moving towards a postponed accounting system for VAT at the point of entry. If he does, it cannot be done just for imports from the UK. It would have to be done for all imports from third countries, with the obvious implications for the €1.5 billion we already collect through the system. The chartered accountants would probably have put that as the most immediate challenge. That is a matter for the Minister to-----