Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I have not had any concerns raised by the Revenue Commissioners with my office. Our focus has been to ensure that they have sufficient resources to carry out their functions, including in respect of customs and they do that work to a very high standard. I do not, therefore, have any concerns with regard to their ability to continue to fulfil those obligations. Obviously, however, Brexit has introduced a new layer of complexity in terms of the customs border that is now there. Even in the absence of tariffs, we do have a customs border since the UK left the EU customs union and that has added additional work for the Revenue Commissioners. That is work that has been under way nor for a number of years.