Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

The Revenue Commissioners are satisfied with facilities and the number of staff they have in place. The biggest risk will be to small businesses that have not yet fully grasped that there will be issues with customs clearance. This morning, I met Enterprise Ireland, the main job of which through local enterprise offices is to ensure small businesses are aware of these risks. Large businesses will be able to cope with all of the customs clearance documentation that will be required, but I do not think the owners of garages or repair shops in Kilkenny or Letterkenny, for example, know the extent of the significant extra work in respect of customs clearance that will be required to get a part in overnight to repair a car. It is really microbusinesses that will experience difficulty. That is why, through the Department of Business, Enterprise and Innovation and local enterprise offices, we are making sure they are all Brexit ready. Revenue is satisfied that it is ready. The biggest issue will be backlogs and queues in places such as Dover which are outside the responsibilities of the Revenue Commissioners. The issues will be in respect of small business that do a little importing and exporting. The challenge over the next three months is to make those businesses Brexit-ready, not the Revenue Commissioners.