Next up is the incredibly lucky Senator Robbie Gallagher.

You have to buy the ticket if you want to win the prize.

Absolutely, yes.

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.

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.

I thank the Minister of State for his comprehensive response to my question. As he outlined, this particular initiative makes perfect sense. What we are talking about is prevention rather than cure. If we can encourage, where possible, more people to take up gym membership, whether in swimming pools or wherever, that is a good thing.

It can be quite costly to be a member of a gym - €500, €600 or €700 per annum - but it is hugely encouraging to see so many, young and old, taking up gym membership. Giving them something small back would be a positive signal for the Government to send out to encourage people to keep at it, and some kind of tax relief in the next budget would very much be welcome.

I am not sure if I could allow the Minister of State to speak again after his reference to Dublin's inglorious defeat.

All I would say is I do not know how but, after being beaten twice, you are still in the championship. The championship was never designed to give teams such as Dublin three cracks at the whip but there you have it.

I have listened carefully to Senator Gallagher's contribution and I want to reiterate the point that it is a programme for Government commitment that we want to look at a variety of means of increasing participation in sport. This, quite clearly, is one opportunity.

The Senator will acknowledge that the level of capital investment in our sporting facilities over the last number of years has been significant. In fact, it has been over and above the target we set ourselves. I am conscious that the Minister of State, Deputy McConalogue, will be bringing forward a new round of sports capital programmes later this year. This will provide opportunities for sports clubs, including small clubs like my own Ballynacargy GAA, that have built gyms as part of community centres or community facilities. These are available to members, sometimes free of charge and sometimes only costing €40 or €50.

Supports currently exist, but I take on board what the Senator said in relation to people paying hundreds of euro annually to be members of a gym. There is an opportunity here to give something back. I have heard what the Senator has said and will certainly bring the very forceful message he has raised here back to my colleague, the Minister, Deputy Harris, for consideration by the whole of the Government in the upcoming budget.

I thank the Minister of State.