Following the announcement of Budget 2026 by the Government of Ireland, we acknowledge that the proposed Gym & Swim Membership Tax Credit, recommended in our pre-budget submission, has not been included in this year’s measures.

While this outcome is disappointing, the importance of physical activity to public health and national wellbeing remains clear and urgent.

“We firmly believe that incentivising physical activity through a Gym & Swim Tax Credit is a smart, cost-effective investment in the health of our nation,” said Karl Dunne, CEO of Ireland Active.
“The evidence continues to show that being physically active reduces the risk of multiple chronic diseases, eases pressure on the healthcare system, and improves mental well-being. We will continue to champion this proposal, with the support of our members and stakeholders, in the lead-up to future budgets.”

Ireland Active’s 2026 submission called for the introduction of a tax credit on gym and swim memberships, a measure aligned with Government goals to increase national participation in physical activity to 60% by 2027 (as outlined in the Sports Action Plan 2024–2027). It also supports the National Physical Activity & Sedentary Behaviour Guidelines set by the Department of Health.

To strengthen our case, we once again presented independent research commissioned by Ireland Active through RED C, which found that nearly 3 in 10 adults (28%) would be likely to take up a gym or swim membership if the tax credit were introduced. This equates to over 850,000 adults, a powerful indication of the potential reach and societal impact of such a measure.

Why Physical Activity Matters – The Health Impact

Scientific evidence shows that regular exercise has profound benefits for health:

  • All-Cause Mortality: Active individuals have a 20–30% lower risk of death from any cause compared to inactive individuals.
  • Cardiovascular Disease & Stroke: Regular activity cuts the risk by 19%.
  • Diabetes: Physical activity can reduce the risk by up to 17%.
  • Cancer: Reduces the risk of several cancers, including a 20% reduction in breast cancer and 8–28% in others.
  • Mental Health: Exercise lowers the risk of depression and dementia by 28–32%.

We thank our members and partners who supported the submission. Ireland Active remains committed to advocating for policies that encourage healthier, more active lives and recognise the full value of the leisure, health and fitness sector.