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

It was. She was successful in getting a rebate but she got it for other countries too. Now that the UK is gone the question is if the rebate should continue. Then there is the whole issue around own resources; 80% of customs duties go straight to the EU budget. There are suggestions about a plastic tax or perhaps some other EU-wide taxes that could fill the hole in the budget, which we need to consider but be careful about as well.

In terms of the difference between the revised withdrawal agreement and the revised political declaration, it is worth pointing out that the revised withdrawal agreement is legally binding. It is an international agreement. The revised political declaration is a statement of intent, which is not legally binding.

See this speech in context