As part of our continued advocacy on behalf of the sector, Ireland Active submitted a pre-budget proposal to the Government ahead of Budget 2026. Our central recommendation is the introduction of a tax credit for gym and swim memberships, a policy that would reduce affordability barriers, increase participation in physical activity, and deliver long-term public health benefits.
This measure was restated in the Programme for Government and directly supports national goals, including the Department of Health’s National Physical Activity & Sedentary Behaviour Guidelines and the Sports Action Plan 2024–2027 target of 60% of the population regularly participating in sport and exercise by 2027.
To strengthen our case, we again highlighted the independent research Ireland Active commissioned with RED C, which found that nearly 3 in 10 adults (28%) would be likely to take up a membership if the tax credit were introduced. That equates to more than 850,000 adults nationwide, a clear demonstration of the potential scale and impact this measure could achieve.
We have highlighted the multiple benefits such a tax credit would bring:
Public Health Impact – More people exercising regularly, leading to reduced long-term healthcare costs.
Behavioural Change – Tackling affordability as a key barrier to participation, supporting both new memberships and retention.
Equity and Accessibility – Ensuring low- and middle-income households can benefit equally from opportunities to be active.
Economic Efficiency – Leveraging existing gym and pool infrastructure without requiring major new public investment.
The evidence is clear: a Gym/Swim Membership Tax Credit would help stimulate healthier lifestyles, strengthen our sector, and contribute to national health and wellbeing.
We will continue to engage directly with policymakers in the weeks ahead, ensuring that the voice of our members is heard at the highest level and that our sector is recognised for the vital role it plays in communities across Ireland.
