Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

Trade visits stopped because of the pandemic, austerity and other reasons. I do not see why trade visits should not resume and we would make sure that the programme is useful from the point of view of Team Ireland.

On work permits and visas, there is a new EU directive coming down the line. Realistically, it would take a two-year programme to merge the two processes and get that right, which is the most important thing.

We are planning for a referendum on the UPC but not a standalone referendum. For a very niche issue a standalone referendum might result in a very low turnout. As is often the case in referendums, people vote for all sorts of reasons and often they are not pertinent to the question itself so we think it is better to hold a referendum at the same time as another referendum. We will do it no later than the local and European elections of 2024. If the country goes to the polls before then, and it might perhaps in relation to a Limerick mayor or other referendums, but that would not be the occasion and I would not like to have a standalone referendum as that carries inherent risks.

On the corporate sustainable due diligence directive, Mr. John Newham will answer that question as he is much more across it than I am.