asked the Minister for Finance if his attention has been drawn to concerns expressed by the Irish Customs and Excise Union in relation to the employment situation of their members; and if he will make a statement regarding Government policy in this regard.

I assume that the Deputy is referring to concerns regarding the position that will obtain in relation to existing border controls as a result of the Single European Act. At this stage, it is not possible to accurately assess the relevant staffing implications in advance of definite proposals emerging in relation to the completion of the Internal Market. However, the Revenue Commissioners will be keeping the situation under review in consultation, as appropriate, with the staff interests concerned.