It has been clear in the past week, even before the beginning of the Brexit negotiations between the United Kingdom and the European Union, that attitudes on both sides are hardening. This is increasing the likelihood of a hard Brexit, an outcome we certainly do not want in Ireland. The posturing on both sides, including the selective leaking of what happened during the dinner between Prime Minister May and Jean-Claude Juncker, is serving to increase tension and make the impending negotiations even more difficult than they will be. This hardening nationalistic approach has provoked a major British supermarket chain, the Co-op, to announce that it will not stock any beef other than British beef on its shelves. While the Co-op does not stock Irish beef, it is clear that if other supermarkets in the United Kingdom follow suit, there will be clear consequences for the Irish beef sector. I expect the Ministers for Jobs, Enterprise and Innovation and Agriculture, Food and the Marine to raise these issues to ensure it will not become a trend. In the forthcoming negotiations Ireland needs to be an advocate for a calm, measured and firm approach.

The Tánaiste will be aware of a survey published by Chartered Accountants Ireland earlier today. It deals with the levels of awareness and preparedness of Irish businesses for the customs issues that will inevitably arise if the United Kingdom leaves the customs union, which seems a near certainty. The striking results of the survey should serve as a wake-up call for the Government which needs to realise it must do more to help businesses to prepare for the fall-out from Brexit if the United Kingdom leaves the customs union. The survey has found that there is a startling lack of practical customs knowledge and a lack of understanding of the issues that will arise if the United Kingdom leaves the customs union. Customs duty is primarily a self-assessment tax. Businesses have not had to deal with this issue for almost 25 years because of the Single European Market. There seems to be a distinct lack of corporate knowledge on the island of Ireland of how the customs system will work. The crucial point is that even in a soft Brexit scenario in which no trade tariffs would apply, significant onerous obligations would be placed on Irish businesses to comply with new customs arrangements. It is clear that we need to secure a funding mechanism at EU level to help Irish small and medium-sized enterprises to deal with the cash flow implications of compliance with new customs and VAT arrangements. We need a programme of education and resourcing in order that firms can deal with the significant extra cost and compliance burden that will arise. As part of the negotiations, we must secure agreement on the protection of the common transit area, which is key if Ireland is to be able to export to mainland Europe via the United Kingdom. What are the practical steps the Government is taking to help business to become more prepared for the serious and inevitable consequences of Brexit, regardless of the form it will take?

The points made by the Deputy are well understood and being acted on by the Government in all the work it is doing in preparation for Brexit. Everyone has to agree that it is a testament to those efforts that our priorities are so clearly reflected in the European Union's approach and have been stated in the guidelines. Our priorities have been highlighted in all of our discussions and in all of the bilateral work done by our embassies abroad, ambassadors and each individual Minister, including the Minister for Foreign Affairs and Trade. It is accepted that these priorities need to be protected as we move forward. The Government's intention is to intensify its efforts and focus on the economic implications of Brexit. Obviously, this is not where we want to be. We do not welcome the decision taken by the United Kingdom. We want to mitigate as much as possible in the Irish context the serious consequences it will have. We will focus on the economic implications of Brexit because we want to reinforce the ongoing competitiveness of the economy and protect it from the negative impact of Brexit. We will pursue every possible opportunity to ensure that will happen.

A further paper on the economic implications of the Brexit challenge is being prepared by the Government. It will draw on all of the work done across Departments and reflect the core economic themes outlined by the Taoiseach and others. We need sustainable fiscal policies that will ensure we will have the capacity to absorb and respond to economic shocks, not least from Brexit. We must have policies to make Irish enterprise more diverse and resilient, to diversify trade and investment patterns and to strengthen competitiveness. All of the Government's recent actions and decisions have been taken in support of these goals. Priority is being given to policy measures that dedicate resources to protect jobs and businesses in the sectors and regions that will be most affected by Brexit. As I said, we must take the economic opportunities arising from Brexit and help businesses to adjust to new logistical or trade barriers. All of these issues are priorities. The Deputy mentioned an announcement made by a UK retailer, the Co-op. It is important to note that the Co-op chain in Britain is not currently a customer of Irish meat exporters. The Minister for Agriculture, Food and the Marine, Deputy Michael Creed; the Department of Agriculture, Food and the Marine and Bord Bia are very conscious of the need to ensure ongoing engagement with customers of Irish products in the United Kingdom. That engagement is continuing at the highest levels.

That is all very broad and general. The Tánaiste has not dealt with the core issue I put to her. Today's report provides a stark illustration of the lack of preparedness of Irish businesses for the possibility of the United Kingdom leaving the customs union. Such an eventuality would lead to increased costs, regulation, compliance requirements, complexity and, potentially, barriers to trade in the day-to-day operations of Irish businesses. What is the Government doing in practical terms to help businesses to prepare for these challenges? My real concern is that the focus of the negotiations in the next 18 months or so will be on the terms of the exit and that trade will come after this. Such an approach would be of no comfort to the tens of thousands of Irish workers who depend on trade with the United Kingdom on a day-to-day basis. What is being done in practical terms to help Irish businesses to make the preparations they need to make? I refer, for example, to the inclusion of the common transit area in the negotiations that are about to get under way.

Detailed discussions with all relevant stakeholders are being and have been held over a long period. We have held all-island conferences with the various stakeholders and businesses, North and South, east and west. The Deputy has asked what the Department of Agriculture, Food and the Marine is doing to deal with agrifood issues.

In the Department of Agriculture, Food and the Marine, there is a dedicated Brexit unit examining these issues and dealing with agrifood businesses exporting.

There are just three people in it.

IDA Ireland and Enterprise Ireland are working with these companies, examining the issues. There is a Brexit response committee comprising different departmental divisions. As recently as 11 April, there was a meeting with all the stakeholders in the agricultural area. Close consultation with Bord Bia, Bord Iascaigh Mhara and Enterprise Ireland is ongoing. Additional resources have been given to those bodies to help them work with the stakeholders, explore the issues and prepare for them. Extra supports for dealing with Brexit-related issues have been given to these companies and bodies. These are the practical actions which are happening now. It is about working in detail with businesses and giving extra resources to those charged with managing and supporting these businesses to deal with the challenges Brexit will pose.