Tax Reliefs
Seanad Éireann — 2026-06-09
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Robbie Gallagher (FF), Labour Panel

Cuirim fáilte roimh an Aire Stáit, an Teachta Troy, go dtí an Teach inniu. Prevention is better than the cure is an old adage that is as true today as it ever was. This is particularly relevant with regard to health and well-being. Every year, the health budget increases. Treating illness is an incredibly expensive business. It makes sense perfect sense to spend on preventative measures and to support people who are trying to stay healthy. More people in Ireland today are living with obesity, diabetes, heart disease and mental health challenges than ever before. Billions of euro are spent each year treating these conditions that are often preventable.
A system that only intervenes after people become ill will always be under pressure. On the other hand, a system that supports people to stay healthy builds resilience. When people spend money on activities that keep them fit and healthy, the State should recognise that fact, just as it does with GP visits, prescriptions or other medical treatments. If gym membership or other approved physical activities were treated like other health expenses, people could claim tax back at the standard rate. For example, if someone is paying €500 a year for gym membership, they could claim 20% back and get a rebate of approximately €100.
The rebate would help reduce the cost and reward healthy choices. It would support people who want to stay active, whether through gyms, fitness classes, swimming or structured exercise programmes. The State already subsidises preventative dental care on the understanding that early intervention reduces long-term costs and it makes perfect sense. Extending this preventative logical to physical activity is consistent with other existing health policies.
We are very good at spending money on people who are unwell. We are not so good at supporting people to stay healthy in the first place. Regular physical activity reduces pressure on GP and hospital services. It improves mental health, lowers long-term healthcare costs and helps people remain active in work and community life for longer. Even small increases in activity levels can have positive meaningful impacts on demands across the health system. If a modern tax incentive encouraged more people to stay active, the return on that investment would be financial, social and measured in a better quality of life.
Fundamentally, this would align the tax system with an outcome that we already say that we want. Preventative health is about reducing future pressures on the system so that we can cope better when shocks inevitably come. Allowing people to claim tax back on gym membership is a small change, but it would send a clear signal that prevention matters and that staying active is something that the State should actively support. We should encourage as many of our citizens as possible to stay fit and active. A small bit of physical activity a day will pay dividends in the long run.
A good Monaghan man, Professor Niall Moyna, said that if we could get the benefits of physical exercise and put it into a capsule or tablet, it would be a world best seller. Any help that we can give to people who are members of gyms or swimming pools or whatever would send out a positive message to encourage people to take up or continue with physical activity. An incentive in the budget in September would send out a positive message whereby people would get a small return back on their gym membership.

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Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2026-06-09/debate/main
Retrieved: 2026-08-14T04:55:01+00:00
Sitting date: 2026-06-09