156. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of a 20% tax relief on children's sports memberships; and if he will make a statement on the matter. [39767/26]

157. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he is exploring the potential of a tax credit for memberships of gyms and sports clubs; and if he will make a statement on the matter. [39419/26]

I propose to take Questions Nos. 156 and 157 together.

As the Deputy will be aware, the Programme for Government, Securing Ireland’s Future, contains a commitment “consider measures, in conjunction with the Department of Finance, to encourage gym membership and active participation in sport and exercise.”

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 approximately €30 million per annum.

An exemption from Income Tax and Corporation Tax applies for the income of certain bodies established for the purpose of the promotion of athletic or amateur games or sports where it can be shown to the satisfaction of Revenue that such income is applied solely for those purposes. Any income received and availing of the relief by the sports body must be used for the purpose of promoting the game or sport.

There is also a scheme of tax relief for donations to approved sports bodies for approved projects. This includes tax relief in respect of donations for capital projects such as the purchase, construction or refurbishment of a building or structure for use for sporting activities, the purchase of land to provide sporting facilities.

Officials in my Department considered potential tax measures to support gym and sports membership as part of the annual Tax Strategy Group process last year, in chapter 10 of the Income Tax, Tax Strategy Group - 25/01 paper which is available on my 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, taxation matters are reviewed on an annual basis as part of the budgetary process.

As the Deputy will know, 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.