Jim O'Callaghan (Dublin Bay South, Fianna Fail) | Oireachtas source

The risk, if a scheme like this had not been introduced, would have been the development of a general feeling among taxpayers of being in a pandemic and the last thing to worry about is paying back taxes. Does Mr. Cody have any worries about its effectiveness if it was to be used again in the future? I presume he would hesitate to recommend debt warehousing every time we get to a bump in the road. When would it be appropriate, aside from a pandemic?