I wish the Tánaiste well in his new role. I also thank Paschal Donohoe for his service as Minister for Finance and in other roles. One of the last reports he published as Minister, and one of the most important, is the Future Forty report, which sets out the long-term direction for this country. Part of that is the demographic challenge, whereby we will grow from having about 860,000 people over the age of 65 now to potentially 2 million in 40 years. What is critical in that is that we have a healthy older population during that time and that we keep older people active.

With that in mind, I refer to budget 2025 and the commitment in the programme for Government to consider the introduction of tax relief for gym membership and other particular measures to provide supports to encourage greater activity among older people. I would be grateful to know the Tánaiste's views now, as Minister for Finance, on the proposal for a tax relief for gym membership in the programme for Government.

In my new role I must be even more disciplined in commenting on various tax changes and the likes. I have been watching Paschal do this for a few years. I am committed to the programme for Government, of course, as is the Government. The sequencing and advancement of various initiatives in the programme will be a matter for individual budgets. The Deputy is entirely right: this was put into the programme for Government because of his view and the view of others on the importance of helping keep our population fit and healthy, particularly as we age. Future Forty is a great gift to all of us as policymakers across this House. It is a treasure trove of various scenarios and the like that may unfold over the time ahead and it will help us plan better. Specific timelines for specific tax measures are a matter for future budgets but we do intend to honour what is in the programme for Government.