Catherine Murphy (Kildare North, Social Democrats)
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93. To ask the Minister for Finance the number of sites identified by officials of the Revenue Commissioners that will be suitable for new customs posts and checkpoints in the Border area with Northern Ireland; if the Revenue Commissioners will reinstate and renovate old customs properties held by the State; the amount of funding committed to date relating to establishing old and new customs posts and checkpoints on the Border with Northern Ireland; and if he will make a statement on the matter. [8845/17]

Michael Noonan (Limerick City, Fine Gael)
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The Government's position in relation to the border with Northern Ireland in the context of BREXIT is very clear and has been articulated by the Taoiseach on several occasions.  Continued freedom of movement, absence of a hard border, and minimal impact on business and trade are key objectives.  Like all Government agencies, the Revenue Commissioners are actively engaged in examining a range of scenarios in order to support Ireland's objectives.  The precise arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK after formal notification under Article 50.