There has been no formal general review by the Department of the cost implications for Irish business of compliance with EU directives. However, I wish to advise the Deputy that the costs and benefits to Irish business of EU directives, and other EU legal instruments, would be one of the considerations taken into account in determining the national interest and the Irish negotiating position on proposed EU legislation.
In addition there would generally be consultation with the sectors involved, both when a directive is being negotiated and when it is being implemented in Irish law.