Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

Well, I'll try and explain to people, because it's a big learning curve for us all, and certainly for myself, what cyclical taxes actually mean. Cyclical taxes are in, kind of, layperson's term, a bit like overtime. This is extra money you're earning, but you don't plan your household budget on overtime. You might go out and buy a refrigerator, buy a Chinese on a Saturday night, or take a holiday on it, but you don't plan your week to week current expenditure upon overtime. This is the difficulty with cyclical taxes. So do you actually go in and say, "I've a load of overtime," to take your, kind of comparison, there, and say, "Well, I'm going to have this overtime forever"?