Dáil Éireann Debate, Tuesday - 27 January 2026
376. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to calls to include gyms under tax relievable medical expenses; the steps he has taken to work towards that position with the Department of Health; and if he will make a statement on the matter. [5527/26]
View answer377. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding engagement he has had with the Department of Health in relation to the creation of a tax credit for those who join gyms to encourage an uptake in gym membership and use; and if he will make a statement on the matter. [5528/26]
View answerI propose to take Questions Nos. 376 and 377 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.”
While my officials have not yet had engagement with the Department of Health, officials in my Department considered the matter as part of the annual Tax Strategy Group process in July last 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.
In relation to medical expenses, it should be noted that only health expenses incurred in the provision of health care, which has been carried out or advised by (in certain circumstances) a practitioner (as defined in section 469 of the Taxes Consolidation Act 1997), qualifies for tax relief.
Finally, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time having regard to available resources and the sound management of the public finances.
