Only one third of the extra Customs officials required to deal with Brexit will be in place by March it has been revealed.

Revenue expects that it will need an additional 600 staff because of Brexit.

This is based on a transition period being in place after 29 March and a future trade agreement between the European Union and the UK.

A recruitment campaign is under way but only 200 additional officers will be trained and in place by 29 March.

This information was detailed in a reply to a Dáil question from Fianna Fáil's Michael McGrath to Minister for Finance Paschal Donohoe.

"It underlines the lack of preparation by Government for dealing with the most benign scenario, and in the event of a hard Brexit, Revenue would be hopelessly under resourced," Mr McGrath said.