Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I believe the Chairman of the Revenue Commissioners gave the committee an update regarding what we are planning for and what is part of scenarios we are willing to implement concerning how we would manage things on an east-west point of view that I am happy to go through again. There is engagement. The Commission is here at the moment and is discussing how we would implement and deal with different scenarios that could develop in the future. It is important for me to be clear that in any of those discussions, we are not engaging in or planning for the implementation of infrastructure on our Border. I think Deputy Pearse Doherty asked me that question the last time I appeared before the committee and that answer has not changed. If the events of the past number of weeks have shown us anything, they have shown us the need for a legally operable backstop and that continues to be the basis of the engagement we are having.