John Paul O'Shea (Cork North-West, Fine Gael)
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24. To ask the Minister for Communications, Climate Action and Environment the plans for research into sustainable initiatives to better finance sporting bodies into the future; the funding available for this research in budget 2026; and if he will make a statement on the matter. [52401/25]

Robert O'Donoghue (Dublin Fingal West, Labour)
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50. To ask the Minister for Communications, Climate Action and Environment if he will engage with the Minister for Finance in advance of budget 2026 to introduce targeted fiscal measures to improve affordability and participation in sport, including tax relief on sporting membership fees and a reduced VAT rate on sport and exercise classes, in order to encourage greater participation across all age groups and communities; and if he will make a statement on the matter. [52424/25]

Patrick O'Donovan (Limerick County, Fine Gael)
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I propose to take Questions Nos. 24 and 50 together.

This Government is committed to supporting our sporting ecosystem so more people can participate, reap the benefits of sport and fulfil their potential, from grassroots right up to high performance level. In this regard, Government has invested well over €1 billion in sports infrastructure and development in Ireland since 2018. The return on investment in terms of community participation, inclusion, integration, and physical and mental wellbeing is, I believe, substantial.

The rate of active sports participation among adults is now 49%, the highest it has ever been. This is due in no small part to substantial Government investment in sport over recent years.

The National Sports Policy committed the Government to doubling funding in sport to more than €220m by 2027, compared to 2018 levels. I am pleased to say that this target has been reached two years ahead of schedule, with funding of over €230 million provided for sport in 2025, an increase of €21 million from the 2024 allocation of €209 million.

Earlier this year we announced Sport Ireland’s 2025 core funding allocations of €31.3 million to our National Governing Bodies for sport, Local Sports Partnerships and other funded sporting bodies, an increase of €13.5 million (or 76%) compared to 2018.

In terms of high-performance, we have allocated €27 million across Sport Ireland’s high-performance programmes for 2025 This is in line with the Government’s target of delivering €30 million per annum for high performance sport by 2027.

We have also announced investment of €4 million this year to Sport Ireland’s Women in Sport Programme to support the Government’s vision where women have an equal opportunity to achieve their full potential, while enjoying a lifelong involvement in sport.

In addition, €10 million has also been allocated to sport under the Dormant Accounts Fund for 2025. This funding will be released to successful applicants across two tranches during the second half of this year.

In terms of wider investment in sport, Government has made available several forms of tax relief to promote investment in sport. Most recently, in the last Finance Act, provision was made for a transferable tax relief for donations to national governing bodies of sport for specific purposes, including investment in equipment and high performance programmes.

I will continue to engage with the Minister for Finance in relation to taxation measures to support participation in sport and physical activity.