Stephen Donnelly (Wicklow, Fianna Fail)
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107. To ask the Minister for Finance if he will provide a costing for the implementation of border checks on the Border with Northern Ireland in the event of a hard Brexit. [50913/17]

Stephen Donnelly (Wicklow, Fianna Fail)
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109. To ask the Minister for Finance the number of Revenue Commissioner officials addressing Brexit-related tasks; and if he will make a statement on the matter. [50922/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 107 and 109 together.

The precise customs arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK, however it is clear that political solutions must be found before technical resolutions can be applied. I am informed by Revenue that at this juncture it is not possible to assess what specific arrangements would be required if the UK left the Customs Union and Single Market or what post Brexit checks would be carried out. The Chairman of Revenue has previously confirmed that Revenue is not looking for sites for customs posts. Therefore it would be premature to consider hypothetical cost estimates.

However, I am informed by Revenue that they are actively engaged in examining a range of scenarios in order to support Ireland's Brexit objectives. This work is carried out by a significant number of staff, currently estimated as 25 full-time equivalents, of whom 12 are dedicated to Brexit work full time, supported by additional staff throughout the organisation as required.