Taoiseach Leo Varadkar said that he believes a new agreement between the EU and UK is the best way to avoid a hard border after Brexit.
Mr Varadkar insists regulatory alignment is only a ’back-stop’ option to ensure there will not be a return to a physical border.
He told the BBC that a new deal resulting in a close relationship between Britain and Europe, would mean the border would not be an issue.
"Maintaining full regulatory alignment is the back-stop option, but there are other options," he said.
"For example, the best outcome, in my mind, would be for us to negotiate a new agreement between the EU and the UK that brings the EU and the UK so close that the Irish border doesn’t become an issue."