Verona Murphy (Wexford, Independent) | Oireachtas source

As Mr. Harrahill knows, I was very involved in the Brexit process. The difficulty is that, on occasions, it took days for cars in Dublin Port and in other ports to be cleared, while producing the documents required. Revenue had days initially. It gave the go-ahead. What concerns me about regulatory agencies such as Revenue making mistakes is that there is now an outstanding amount of money that Revenue states is due, when the reality is that Revenue has certain amounts of money belonging to these people, which it is probably going to hang on to to put against this bill. The only recourse open to the businesses is probably judicial review. Ultimately, what generally seems to happen in this country is that the judicial review goes against the regulatory agency when it gets to the court and the taxpayer picks up the bill for a legal fee which should never have arisen in the first place. We can carry on the conversation another time, but I am making the witnesses aware that I am hot on the case of State agencies that are spending taxpayers' money entering into legal cases when they should know better. They should be aware where a mistake is made. Ultimately, when the judicial review goes against them, it means they are wrong.

I have a question about Revenue's facilities in Rosslare and Dublin ports. I note from what has been presented to us that Revenue's capital assets amount to approximately €7.3 million for 2020. Will the witnesses give me some detail of what that includes? Does it include buildings? Is it just offices? Does it include grounds in Rosslare? I am concentrating on the new facilities dealing with Brexit. I do not know if that is a matter for Mr. Cody or Mr. Harrahill.