Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I thank the Deputy. I have listened to the points he has raised, which are very comprehensive in nature. We all agree on the importance of encouraging greater participation in sport and fitness activities and continuing to support to those already participating in sport across all age groups. This acknowledgement is underpinned through the programme for Government commitment, as the Deputy stated. This includes supporting our sporting ecosystem so more people can participate, reap the benefits of sport and fill their potential from grassroots right up to high-performance level.

There are a range of relevant considerations about the tax relief for gym membership raised by the Deputy that must be taken into account and I will give an overview. These considerations include whether tax relief is the best approach to achieving greater participation in sport and fitness activity. There are individual households that do not have a tax liability for whatever reason, so a tax measure would not be of benefit to them. There is the matter of how one defines what comes within the scope of the measure and how much tax relief for gym membership would cost, which the Deputy has already alluded to. With any budget there is a decision to be made regarding the allocation of tax measures, and cost is a very relevant consideration. There is also consideration of what impact the tax relief would have. The Deputy has outlined some of that. There is the question of whether it would result in increased sport participation, as well as whether it would simply benefit those who are already members of gyms. In other words, we must ask whether it would have an incentive effect. With that said, the Department of Finance will continue to consider the issue with a view to providing an update as part of the annual tax strategy group this summer.

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