Tax Reliefs
Seanad Éireann — 2026-06-09
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Robert Troy (FF), Longford-Westmeath

I thank the Senator for raising this extremely matter in the House today. I acknowledge his passion and advocacy on this issue over many months and years. I know that when I am going through a bout of health consciousness and running 5 km at a time, I feel far better than when I am not. We can all agree on the importance of participating, encouraging greater participation in sport and fitness activities and continuing to support those already participating in sports. It is acutely important.
As the Senator said, prevention is far better than the cure. The Senator will be aware that 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”.
The programme for Government also acknowledges that sport "holds a special place in Irish life and society promoting health and wellbeing, encouraging community participation and instilling a sense of pride in our people." Certainly, we instilled a sense of pride in our people in Westmeath by winning the Leinster championship only a couple of weeks ago. I am sorry to disappoint the Acting Chairperson, Senator Andrews, but I never thought I would get the opportunity to acknowledge that in the Seanad. It certainly was a huge achievement for Westmeath to win only its second ever provincial title in the last number of years. It really did instil a sense of pride in the whole community in Westmeath.
The programme for Government also commits 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. This can be achieved through a variety of means including increased participation, education, increased funding, supporting high performance and governance.
I would like to take this opportunity to note that the tax code already provides for a number of fitness-based measures more generally. For example, the cycle-to-work scheme provides that bicycles and associated safety equipment provided by employers to employees will be treated as a tax exempt benefit-in-kind subject to certain conditions being met. One of the benefits envisaged from the scheme was that more people cycling to and from work would improve health and fitness levels.
In addition, the accelerated capital allowance scheme for childcare facilities and fitness centres encourages employers to develop on-site childcare facilities and fitness centres for their employees. The scheme provides accelerated allowances for qualifying buildings or structures over a seven-year period and accelerated allowances for related equipment at 100% in year one.
Furthermore, the private gym sector already receives tax-based public support through a reduced rate of VAT of 9% on membership fees. It is estimated that this reduced rate saves private gym operators and gym members in the order of approximately €34 million per annum.
Officials in the Department of Finance considered potential tax measures to support gym and sports membership as part of the annual Tax Strategy Group process last year, set out in chapter 10 of the Income Tax, Tax Strategy Group - 25/01 budget 2026 paper, which is available on the Department's website. After considering the matter, the introduction of an income tax relief on gym and sports membership was not recommended at that time. However, as the Senator will be aware, the consideration of various tax measures is a matter for individual budgets. As with other commitments, this will be kept under review. 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.

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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