I propose to take Questions Nos. 147, 158, 173 and 177 together.
The Government's position is very clear in that we want the closest possible trading relationship with the UK. As articulated by the Taoiseach, any manifestation of a hard border would have very negative consequences. In that regard a key priority is to ensure the continued free flow of trade on the island and the need to avoid a hard border.
The United Kingdom has not yet issued formal notification of its intention to leave the EU and it is clear that the discussions that will follow that notification will be complex. In that context, it is not possible to provide any meaningful estimation of potential costs associated with any arrangements that may prove necessary. I am informed by Revenue that they are engaged in research into the legal and practical implications of a range of scenarios, in order to support Ireland's stated objectives, and to ensure that the cost to Irish trade and economy will be minimised whatever the outcome of negotiations.