Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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215. To ask the Minister for Finance the estimated cost to provide a €100 tax credit per person from the age of 16 to 20 for proof of continued club membership of a sport club post the enactment of measures announced in Budget 2025. [41500/24]

Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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216. To ask the Minister for Finance the estimated cost of providing a €100 tax credit for proof of a new membership of a gym and/or exercise class post the enactment of measures announced in Budget 2025. [41501/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 215 and 216 together.

I am advised by Revenue that, membership of clubs, gyms etc. is not reported to it on any tax returns and, accordingly, Revenue does not have data from which to provide estimates of the cost of the proposed changes outlined by the Deputy.