Colm Burke (Cork North-Central, Fine Gael)
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600. To ask the Minister for Finance if consideration would be given to introducing tax relief for club memberships (sporting clubs) to encourage more people to get involved in community organisations; and if he will make a statement on the matter. [47334/25]

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 considered the matter as part of the annual Tax Strategy Group process in July this year, in chapter 10 of the Income Tax Tax Strategy Group - 25/01 paper on "Income Tax Relief for Gym Memberships" available at:

www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/

The paper included a consideration of the tax treatment of sports club membership.

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 should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. 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.

Furthermore, 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. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.