Paul Lawless (Mayo, Aontú)
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24. To ask the Minister for Finance if he will provide an update on the Government’s plans to implement the tax credit for gym memberships; and the timeline for the introduction of same. [15154/25]

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, including the Cycle to Work Scheme and Accelerated Capital Allowances scheme for Childcare facilities and Fitness Centre.