Stephen Donnelly (Wicklow, Fianna Fail)
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260. To ask the Minister for Finance the estimated cost of the reintroduction of border posts along the Border with Northern Ireland; and if he will make a statement on the matter. [19890/17]

Michael Noonan (Limerick City, Fine Gael)
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The Government's headline priorities in response to Brexit are well known – minimising the impact on trade and the economy; protecting the Northern Ireland Peace Process; maintaining the Common Travel Area; and influencing the future of the European Union. It is quite clear that there are major challenges ahead, for the EU, the UK and for Ireland.

The 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 and again by Government on the triggering of Article 50. Continued freedom of movement, absence of a hard border, and minimal impact on business and trade are key objectives. The Government is clear that any manifestation of a hard border would have very negative consequences. A key priority is to ensure the continued free flow of trade on the island and the need to avoid a hard border. Clearly in this regard the closer the trading relationship between the UK and EU is more generally the better.

My Department has been preparing for the impact of Brexit since well before the referendum on 23 June 2016, with this work now intensified. The primary areas for the Department of Finance relate to the economic and financial sector implications stemming from Brexit. This work is being undertaken within the whole-of-Government framework established by the Department of the Taoiseach.

The acknowledgement of the unique circumstances on the island of Ireland, the need to protect the Peace Process and the Good Friday Agreement, and the need to avoid a hard border within the Article 50 negotiating guidelines approved at the European Council meeting on 29 April has been the result of a major Government campaign to ensure our specific concerns are fully recognised. The precise arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK that will now take place following formal notification under Article 50. It is not helpful to pre-empt any particular outcome at this early stage of the process.

Stephen Donnelly (Wicklow, Fianna Fail)
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261. To ask the Minister for Finance the number of staff within the Revenue Commissioners tasked with Brexit-related matters; and if he will make a statement on the matter. [19891/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that they, like all Government Departments, have a dedicated Brexit Unit headed by an Assistant Secretary. As the issues arising from Brexit involve many areas of Revenue’s work, the role of the dedicated Brexit Unit (currently 9 full-time equivalents) is to draw together the expertise from relevant specialist areas and provide advice for Government, while working closely with the Department of Finance and within the interdepartmental structures which have been established by the Department of the Taoiseach. Support for the Brexit Unit also involves significant input from areas such as information technology, legislation, international relations, customs, tax and statistics. The Board and Management Committee receive a monthly briefing, and are individually involved in strategic issues.

It is not possible to give an accurate assessment of the full-time equivalent number of persons engaged at any time, but it is the case that the Brexit Unit is at the centre of a major organisation-wide effort to contribute to the protection of Ireland’s interests in the Brexit negotiations and to prepare Revenue to manage the implications arising. The present full-time resource is sufficient for the exploration of possible Brexit scenarios. As more certainty emerges about the likely timescale and arrangements for Brexit, related work will absorb an increasing amount of Revenue’s resources, and new resources will be deployed as required.