Mr. Seamus Coffey:

We have not examined or seen estimates of potential losses. The risk of illegal activity and evasion in terms of the washing of marked gas oil and other activities is present regardless of whether Brexit happens, perhaps because of the different rates between the two jurisdictions. The point made earlier by Deputy Breathnach relates to what we would consider to be traditional avoidance. When a tax is lowered in another jurisdiction, people go there to buy their fuel. While there might not necessarily be anything illegal about doing that, it would raise concerns about the difference in price levels. This is not an issue we have considered or have seen information on, but when it comes to the setting of rates for excise and so on, it is likely to be a factor. One would hope there would be a form of co-operation between the two jurisdictions on a matter such as that. Co-operation has not been at its strongest in recent times, but it is to be hoped, once the process of the UK leaving the European Union has been completed, co-operation can be restored. The Deputy is correct that it is an issue, but it is not one on which we have undertaken work or seen work undertaken.