Niall Collins (Limerick County, Fianna Fail) | Oireachtas source

That is a particular issue if a business closes or changes hands. In the case of the One4all card, the electronic money is held in escrow and is secure but this is not the case with vouchers. There is no such regulation for a single-store branded voucher from a shop, hotel, restaurant or chain store. If any such businesses close or change ownership, the person holding the gift voucher becomes an unsecured creditor, effectively putting them at the end of the line to get their money back. I do not have an answer to the Chairman's question here and now-----