One of the few positives that we got from Covid-19 lockdowns is the rise in the ability to work from home. When I am out canvassing on a Monday and a Friday, I am continually amazed by how many people I meet who are working from home. We know that it has many benefits in terms of flexibility, better work-life integration and increased productivity but there is also a downside. It can make people less physically active and more prone to health problems, in particular, back and neck pain. Some employers already offer incentives for employees in terms of a wellness bonus but I think we need to do something more universal. We should make health and wellness tax deductible and start with those people who are working from home because they need it most. That would be good for workers and society as a whole. In the long term, it would be good for the healthcare system. My question to the Tánaiste is whether he would look at prioritising health and wellness for workers, in particular, those working from home.

As the Deputy will be aware, the taxation commission report was published many years ago and successive policy from successive Governments has been marked by a reluctance to bring in new tax reliefs, although we introduced the rent credit for housing. Experts in the taxation field have always shunned the idea of tax reliefs.

However, we will examine it. We have done some good work on bicycles in the past that dramatically changed cycling behaviour. I am a keen wellness enthusiast but we all have personal responsibilities for wellness and physical activity. We should not lose sight of the fact that the State cannot do everything.