Albert Dolan (Galway East, Fianna Fail)
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239. To ask the Minister for Finance if he will provide an update on the proposed introduction of a tax credit for gym membership or other physical activity-related expenses; if any assessment has been made on its potential impact on public health and activity levels; and if he will make a statement on the matter. [33313/25]

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.”

Officials in my Department will consider the matter over the coming weeks with the expectation that an update of the examination will be provided as part of the annual Tax Strategy Group process.

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 must be assessed in accordance with the Department of Finance’s Tax Expenditure Guidelines having regard to the relevant considerations. The guidelines 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.