The UK government spent at least £100m building seven inland border inspection facilities to handle post-Brexit customs checks on goods arriving from the EU. Five of the seven never became operational. The Conservative government repeatedly delayed and then abandoned plans to implement the checks, concluding that EU food standards were sufficiently high to render them unnecessary. The facilities were built, mothballed, and in several cases demolished — with taxpayers covering both the construction and closure costs. The numbers are granular and damning. The "Dover white cliffs" facility at Guston cost £28m despite remaining a field — £21m for land procurement and £7m for groundworks including an archaeological survey. Birmingham's airport car park facility ran to £17m (£11m to build, £6m to close). Warrington's site on a former coach stop cost £17m total. Ebbsfleet's converted Eurostar car park absorbed £10m. North Weald airfield near Stansted took £5m. In each case, the pattern was identical: acquire, build, decommission, pay again. The two facilities that remain operational tell their own story. Sevington in Kent — Britain's principal Brexit border facility — cost £154m in capital expenditure including £30m for farmland acquisition and £70m to build, with operational costs of £179m. Holyhead cost £37m. These are the survivors, and even they represent spending that would not have occurred absent Brexit. Portsmouth exemplifies the downstream damage to local government. The port spent £23m building a border control post to government specifications, receiving only £17.1m in central funding. The £6m shortfall came from the city council's budget. The facility now processes an average of two trailer checks per day against the 80 originally planned. Port director Mike Sellers says repurposing the bespoke facility will cost nearly as much as demolishing it. The contrast with the EU's approach is instructive. The EU launched full checks at Calais, Dublin, and other European ports from day one of Brexit. Eurotunnel alone spent €140m (roughly £117m) on infrastructure for Brexit checks — freight and passenger combined. The UK's approach was to announce checks, build the infrastructure, then decide not to check. The National Audit Office estimated the overall cost of Brexit at £4.7bn, covering years of customs software transformation and systems overhaul. The £100m zombie facility bill is a fraction of that total, but it is distinctive in its purity: this was money spent building physical structures the government already suspected it would not use. The timeline at Guston — residents informed of plans just hours before the transition period ended on 31 December 2020 — captures the improvisation. Ports including Portsmouth are now calling on the government to provide compensation for border posts that will become redundant when the UK-EU deal comes into force. The facilities were built to government specifications for government-mandated checks that the government chose not to implement. The question of who absorbs the loss is live and unresolved.