One of the more bizarre and unfortunate consequences of Brexit has been the impact of Revenue's interpretation of third country rules on second-hand car sales. Due to the size of the market and because we share a right-hand drive system, Britain has been the source of a large proportion of our second-hand vehicles. The new situation means that, bizarrely, a car produced in Britain can enter the Irish market at no extra cost while a car produced in the EU before being traded in Britain incurs a further 10% customs levy on entering the Irish market, on top of VAT at 21% and vehicle registration tax. This makes second-hand cars in this State the most expensive in Europe. Will the Taoiseach commit to engaging with Revenue, the Department of Finance and our EU counterparts to see if this situation can be resolved in the interest of consumers and the businesses involved?

This issue was not caused by Revenue but by Brexit. This is how the trade agreement has been interpreted, and not only by the EU. We are engaging with the European Union with regard to a number of goods which have been similarly affected by third country status when traded from Europe into the UK before returning to the EU through Ireland. That is the position. It is not bizarre but one of the real foreseeable, predictable consequences of Brexit. That is why I always felt Brexit was a very bad idea. I believe many companies in Britain do not yet realise how bad an idea it is for many British jobs, companies and businesses. This is the unfortunate reality of Brexit. We will engage with the EU on these issues, but it is the reality of Brexit.