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

I propose to take Questions Nos. 7 to 9, inclusive, together.

The report referred to is a draft internal working paper and preliminary analysis prepared by the Revenue Commissioners in September 2016 of potential administrative implications on customs processes following the UK vote in June 2016 to leave the European Union. As I stated in the House on 11 October, I read the Revenue Commissioners desktop analysis report on the customs implications of a hard Brexit in the previous few days. The primary purpose of the working document was to identify matters arising from the view of both customs and trade. The document concluded many of these matters would require more detailed study in their own right and the final position would not become clear in advance of the outcome of Brexit negotiations.

Matters have moved on significantly since September 2016, and in particular since Article 50 was triggered in March 2017. The draft document prepared by the Revenue Commissioners was not finalised and was overtaken by consequent major developments and policy statements.

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