Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

As I said, this is a political issue which will require a creative political solution. The political solution being sought is along the lines of that promulgated by the European Union's negotiating guidelines and reflects Ireland's unique concerns and priorities. The guidelines express the European Union's continued support for the peace process and the need to protect the Good Friday Agreement. They also acknowledge the need for flexible and imaginative solutions to avoid a hard border on the island of Ireland. They agree to the recognition of existing bilateral agreements and arrangements between the United Kingdom and Ireland. That is what is reflected in the EU guidelines and also in Prime Minister May's letter when she invoked Article 50. Revenue is independent and it would be prudent for it to look at a range of scenarios that might occur to be prepared for a range of scenarios that might occur if the negotiations do not go in accordance with the guidelines agreed between Ireland and the European Union and between Ireland and the United Kingdom.

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