Joan Burton (Dublin West, Labour)
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30. To ask the Minister for Finance the steps he has taken to date and plans to take to upgrade customs posts in the event of a no-deal hard Brexit, specifically in relation to areas along the Border with Northern Ireland; and if he will make a statement on the matter. [9966/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that their preparations do not include any plans for infrastructure at the border with Northern Ireland and this is in line with the Government’s position that there will be no hard border on the island of Ireland. Revenue Chairman, Niall Cody, set out this position clearly when he and Revenue officials appeared before the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach on 24 January 2019.

The Government has made it clear that it is committed to avoiding the return of a hard border on the island of Ireland. In the event of 'no deal', then there will be intensive discussions between the Government, the EU Commission and EU partners regarding the movement of goods North-South. I am assured by Revenue that they will provide whatever technical expertise and assistance is required by the Government negotiating team during this process.