Colm Burke (Cork North Central, Fine Gael)
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343.To ask the Minister for Finance if his Department has plans to accept fresh start applicants into the help-to-buy scheme; if consideration would be given to same, in view that accepting fresh start applicants would help those who have separated or divorced and need to buy a home for the second time as a result; and if he will make a statement on the matter.[34607/24]

Jack Chambers (Dublin West, Fianna Fail)
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Section 477C of the Taxes Consolidation Act 1997 (TCA) requires that applicants for the Help to Buy (HTB) scheme must be first-time purchasers, which is defined as:

" 'first-time purchaser' means an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling;"

There are no exceptions to the HTB definition of first time purchaser. This includes circumstances where there is more than one person involved in the purchase or building of a new home. The intention behind this is to target the tax relief on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property and those who could not have availed of HTB relief previously.

The "fresh start" principle set out in Section 10 of the Affordable Housing Act 2021, and which relates to the criteria for qualifying for affordable housing, does not apply to HTB.

I have no plans at present to extend HTB to make provision for those who might qualify under that principle.

Joe McHugh (Donegal, Fine Gael)
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344.To ask the Minister for Finance to consider a personal tax relief for gym and swimming pool membership holders via the existing medical expense rebate structure administered by Revenue; and if he will make a statement on the matter.[34740/24]

Jack Chambers (Dublin West, Fianna Fail)
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As the Deputy will appreciate, proposals for the amendment of tax reliefs must be assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances. In particular, they provide that a tax-based incentive should only be considered where it would be more efficient than a direct expenditure intervention.

Furthermore, any decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.

I have no plans, at present, for a relief along the lines suggested by the Deputy's question.

However, in relation to fitness-based measures more generally, I would point to the Cycle To Work scheme, introduced by Finance (No. 2) Act 2008. The scheme specifies that bicycles and associated safety equipment provided by employers to employees will be treated as a tax exempt benefit-in-kind subject to certain conditions being met. One of the benefits envisaged from the scheme was indeed that more people cycling to and from work would improve health and fitness levels.

In addition, Finance Act 2018 introduced the Accelerated Capital Allowances scheme for Childcare facilities and Fitness Centres. The scheme encourages employers to develop childcare facilities and fitness centres onsite for their employees. The scheme provides accelerated allowances for qualifying buildings or structures over a seven year period and accelerated allowances for related equipment at 100 per cent in year one.