Michael Moynihan (Cork North West, Fianna Fail)
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89. To ask the Minister for Finance if his Department is planning the way in which a soft border would work on the Border if the EU requires same when the UK exits the customs union. [4562/18]

Micheál Martin (Cork South Central, Fianna Fail)
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187. To ask the Minister for Finance if his Department is planning the way in which a soft border would work if the EU requires same when the UK exits the customs union. [4559/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 89 and 187 together.

In the context of the UK’s withdrawal from the European Union, the EU has made clear that in light of the unique circumstances on the island of Ireland, flexible and imaginative solutions will be required, including with the aim of avoiding a hard border, while simultaneously respecting the integrity of the Union legal order. This approach is reflected in the draft Withdrawal Agreement and its Protocol on Ireland and Northern Ireland.

The Government has been clear that our preference is to avoid a hard border through the wider EU-UK future relationship agreement, or through specific solutions and we are also committed to exploring specific solutions to be proposed by the UK, if necessary. At the same time, and should it prove necessary, there is now the necessary legal provision to implement the backstop of maintaining full alignment in Northern Ireland with those rules of the Single Market and Customs Union necessary to protect North South cooperation and to avoid a hard border.

On 19 March 2019 the UK agreed that a backstop solution for the border will form part of the legal text of the Withdrawal Agreement. The UK has also agreed that all the issues identified in the EU text will be addressed to deliver a legally sound solution for the border.

Prime Minister May confirmed these agreements in her letter to President Tusk, in addition to reiterating the UK's commitment to agreements reached last December on protecting the Good Friday Agreement in all its parts and the gains of the peace process, including the overarching guarantee on avoiding a hard border.

Like all Government agencies, the Revenue Commissioners are actively engaged in examining a range of scenarios in order to support Ireland's objectives. However, the precise customs arrangements that will apply after Brexit will depend on the outcome of negotiations between the EU and UK.