Michael Cahill (Kerry, Fianna Fail)
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176. To ask the Minister for Finance to provide an up-to-date report on tax relief for gym membership as outlined in budget 2025 and in the programme for Government; and if he will make a statement on the matter. [6921/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, the Programme for Government, Securing Ireland’s Future, includes a commitment to “Consider measures, in conjunction with the Department of Finance, to encourage gym membership and active participation in sport and exercise.”

In line with best practice, proposals for the introduction of new tax measures or the amendment of existing tax reliefs must be assessed in accordance with my Department's Tax Expenditure Guidelines.

My officials will consider the matter over the coming months with the expectation that an update of the examination will be provided as part of the annual Tax Strategy Group process during the summer.

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 available resources and the sound management of the public finances.