By Albert Dolan TD
We already accept that treating illness is a legitimate use of public money. So why wouldn’t we also support people who are trying to avoid getting sick?
Every January, the same pattern repeats. People resolve to get fitter, move more, look after their mental and physical health. Gyms fill up. Swimming pools get busier. Fitness classes see a surge in sign-ups. People try to invest in their own wellbeing.
Yet our tax system does nothing to recognise that effort.
Ireland has a growing health problem. More people are living with obesity, diabetes, heart disease and mental health challenges. We spend billions each year treating conditions that are often preventable, but we still design policy as if prevention were optional.
This is a clear imbalance. A system that only intervenes once people are sick will always be under strain. A system that supports people to stay well builds resilience and capacity over time.
That’s why I’ve been pushing that gym memberships and structured physical activity should qualify as an allowable health expense for tax purposes.
If you spend money on something that helps keep you healthy, the State should recognise that, just as it already does with GP visits, prescriptions or medical treatment.
The proposal is straightforward. If gym membership or approved physical activity were treated like other health expenses, people could claim tax back at the standard rate.
So if someone paid €500 for gym membership in a year, they could claim back 20% and receive €100 through their tax return.
This is about supporting people who want to stay active whether through gyms, fitness classes, swimming, or structured exercise programmes. The aim is to reduce the cost barrier, not to police behaviour. It’s about rewarding healthy choices.
The State already subsidises preventative dental care on the understanding that early intervention reduces long-term costs. Extending this preventative logic to physical activity is consistent with existing health policy.
I raised this proposal formally in the Dáil through a Parliamentary Question to the Minister for Finance.
The response confirmed that the Programme for Government already commits to considering measures to encourage gym membership and active participation in sport. It also confirmed that the Department of Finance is now examining the proposal, with an update expected through the Tax Strategy Group process.
That matters. It means this has moved beyond theory and into active evaluation.
Support has also come from across the Oireachtas. Malcolm Byrne TD publicly backed the proposal. The idea is gaining traction because the logic is difficult to dispute. Darina Dunne, Chairperson of the Irish Physical Activity Alliance, has been consistently pushing for this approach. With support also expressed by Christopher O'Sullivan TD, now a serving minister of state.
Prevention costs less than treatment
We are very good at spending money once people are already unwell. We are much weaker at supporting people to stay healthy in the first place.
Regular physical activity reduces pressure on GP and hospital services, 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 meaningful impacts on demand across the health system.
If a modest tax incentive encouraged more people to stay active, the return on investment would be financial, social, and measured in improved quality of life. Fundamentally this is aligning the tax system with outcomes we already say we want.
Some people worry that tax reliefs favour higher earners. That’s a fair concern and exactly why design matters.
This proposal works best if it’s capped at a reasonable level, applies at the standard rate, and focuses on structured, verifiable activity. The goal isn’t to subsidise people who would join a gym anyway, but to lower the barrier to participation for those on the margin, where small incentives can change behaviour.
Combined with community sports funding and local facilities, it can form part of a broader, more balanced preventative health approach.
A strategic shift
Too much of our public system is reactive. Health policy often intervenes only once capacity is already stretched, not because this is optimal, but because political systems tend to reward visible responses to crises rather than quieter investments that avert them.
Preventative health is about changing that logic by reducing future pressure so the system can cope better when shocks inevitably come, even if those benefits are harder to measure than the costs of inaction.
Allowing people to claim tax back on gym membership is a small change, but it sends a clear signal that prevention matters, and that staying active is something the State should actively support.
As people set their New Year’s resolutions, it’s worth asking a simple question. If we're serious about health, why does prevention still feel like an afterthought?
This is an idea worth backing.