Malcolm Byrne (Wicklow-Wexford, Fianna Fail)

I wish the Tánaiste well in his new role. I also thank Paschal Donohoe for his service as Minister for Finance and in other roles. One of the last reports he published as Minister, and one of the most important, is the Future Forty report, which sets out the long-term direction for this country. Part of that is the demographic challenge, whereby we will grow from having about 860,000 people over the age of 65 now to potentially 2 million in 40 years. What is critical in that is that we have a healthy older population during that time and that we keep older people active.

With that in mind, I refer to budget 2025 and the commitment in the programme for Government to consider the introduction of tax relief for gym membership and other particular measures to provide supports to encourage greater activity among older people. I would be grateful to know the Tánaiste's views now, as Minister for Finance, on the proposal for a tax relief for gym membership in the programme for Government.

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