Tax Reliefs

Thursday, 18 December 2025

Questions (346, 347)

Peter 'Chap' Cleere

Question:

346. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans to provide tax relief for membership of gyms; and if he will make a statement on the matter. [69706/25]

View answer

Peter 'Chap' Cleere

Question:

347. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans to provide tax relief for membership of gyms; and if he will make a statement on the matter. [69707/25]

View answer

Written answers

Tánaiste and Minister for Finance

I propose to take Questions Nos. 346 and 347 together.

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 available at:

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

The tax code already provides for a number of fitness-based measures more generally i.e. the Cycle to Work Scheme and the Accelerated Capital Allowances scheme for Childcare facilities and Fitness Centres which encourages employers to develop childcare facilities and fitness centres onsite for their employees.

Furthermore, the private gym sector already receives tax-based public support through a reduced rate of VAT of 9 per cent on membership fees. It is estimated that this reduced rate saves private gym operators and gym members in the order of €32 million per annum.

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.

Question No. 347 answered with Question No. 346.

Question No. 348 answered with Question No. 216.