Peter Cleere (Carlow-Kilkenny, Fianna Fail)
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55. To ask the Minister for Finance if he will report on his Department's consideration of measures to encourage gym membership and active participation in sport and exercise; and if he will make a statement on the matter. [15983/25]

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.”

The Programme for Government also acknowledges that “sport holds a special place in Irish life and society promoting health and wellbeing, encouraging community participation and instilling a sense of pride in our people”.

This can be achieved through a variety of means including increased participation, education, increased funding, supporting high performance and governance.

In relation to the commitment to consider measures to encourage gym membership and active participation in sport and exercise, officials in the Department of Finance 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.

In line with best practice and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal to encourage gym membership and active participation in sport and exercise through the tax system must be assessed in accordance with the Department of Finance’s Tax Expenditure Guidelines. These make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.

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.

I would also like to take this opportunity to note that the tax code already provides for a number of fitness based measures more generally. For example, the Cycle to Work Scheme provides 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 that more people cycling to and from work would improve health and fitness levels.

In addition, the Accelerated Capital Allowances scheme for Childcare Facilities and Fitness Centres 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.