I thank the Deputy for raising this matter. I am taking it on behalf of the Minister for Finance. As Deputy Byrne will be aware, 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 well-being, encouraging community participation and instilling a sense of pride in our people". It 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. On the commitment to consider measures to encourage gym membership and active participation in sport and exercise, officials in the Department of Finance will consider the matter over the coming months with the expectation that an update of the examination will be provided as part of the annual tax strategy group process during the summer. That normally comes out around July. In line with best practice and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal to encourage gym membership and active participation in sport and exercise through the tax system must be assessed in accordance with the Department of Finance’s tax expenditure guidelines. These make clear the importance that any policy proposal that involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention. Any 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 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 allowances 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% for a year. Officials in the Department will consider measures to encourage gym membership and active participation in sport and exercise over the course of the coming months. It is expected an update on this work will be outlined in the annual tax strategy group process during the summer. As the Minister of State with responsibility for older people, I take the Deputy's point about the benefits. People are living longer and being more active and going to the gym is of benefit to all age groups, including the older cohort.

Sentiment score: 0.52

I thank the Deputy. I have listened to the points he has raised, which are very comprehensive in nature. We all agree on the importance of encouraging greater participation in sport and fitness activities and continuing to support to those already participating in sport across all age groups. This acknowledgement is underpinned through the programme for Government commitment, as the Deputy stated. This includes supporting our sporting ecosystem so more people can participate, reap the benefits of sport and fill their potential from grassroots right up to high-performance level. There are a range of relevant considerations about the tax relief for gym membership raised by the Deputy that must be taken into account and I will give an overview. These considerations include whether tax relief is the best approach to achieving greater participation in sport and fitness activity. There are individual households that do not have a tax liability for whatever reason, so a tax measure would not be of benefit to them. There is the matter of how one defines what comes within the scope of the measure and how much tax relief for gym membership would cost, which the Deputy has already alluded to. With any budget there is a decision to be made regarding the allocation of tax measures, and cost is a very relevant consideration. There is also consideration of what impact the tax relief would have. The Deputy has outlined some of that. There is the question of whether it would result in increased sport participation, as well as whether it would simply benefit those who are already members of gyms. In other words, we must ask whether it would have an incentive effect. With that said, the Department of Finance will continue to consider the issue with a view to providing an update as part of the annual tax strategy group this summer.

Sentiment score: 0.39

I thank Deputy Daly for giving me the opportunity to update the house on behalf of the Minister for Health on the developments at Roscommon University Hospital. To ensure delivery of the right care in the right place at the right time, there are robust systems and procedures to appraise, manage and deliver infrastructure projects required for the provision of health services. Projects are appraised by the national capital and property steering committee of the HSE. This is to ensure compliance with service priorities and policies and the feasibility of delivery. It also ensures alignment with the national service and capital plans. The national capital and property steering committee then recommends projects for inclusion in the capital investment programme. A prioritisation process is conducted to inform the annual capital plan. A review of the spatial plan at Roscommon University Hospital was re-initiated in 2024 following the completion of the hospice built off the hospital site, the need to update site ward expansion and the replacement of existing facilities with modern and compliant accommodation. A possible site for the replacement acute adult mental health unit was to be considered. The Minister for Health has been informed by the HSE that the physical review of space has been substantially completed, based on a brief confirmed by the hospital service. In recent weeks, HSE capital and estates and integrated health area management have requested that clinical planning consultants be engaged to verify service brief requirements included in the updated version of the spatial plan 2024-25 and in alignment with other hospitals in the catchment and national programmes. The rehabilitation unit at Roscommon University Hospital is a project currently included in the updated exercise of the spatial plan 2024-25. The development of new or refurbished healthcare facilities anywhere in the country cannot be seen in isolation or separate from the delivery of related healthcare services. Projects are approved by HSE services before being submitted to a HSE central steering committee for approval and then progressing through the capital process. Once approved by the HSE central steering committee, the project is eligible for prioritisation and inclusion in the capital plan, subject to the level of funding. In addition to the above process, and to enhance capital investment, the Department of Health has developed and published a strategic health investment framework to ensure investments are evidence based and equitable and that Sláintecare reforms are achieved, with the overall objective of having better health outcomes for the population of Ireland. The strategic health investment framework is a high-level framework which sets out the investment criteria and an intervention hierarchy based on the principle of continuity of care by which all capital investment proposals in the public health sector are to be assessed. The capital plan is an annual document that sets out the planned health infrastructure investment within a given year. Capital investment plays a critical role in enabling and enhancing health service provision. The capital plan 2025 will outline the planned investment in health infrastructure throughout the country. It is expected the capital plan will be published the coming weeks in line with established procedures.

Sentiment score: 0.21

Once again, I thank the Deputy for raising this issue, which is very important to the people of Roscommon. Roscommon University Hospital is a model 2 hospital in the HSE west and north-west region which provides vital services to the local population. There are robust systems and procedures to appraise management of and deliver health infrastructure projects to ensure delivery of the right care in the right place at the right time. As I have stated, a review of the spatial plan at Roscommon hospital has been concluded and a clinical planning consultant is being engaged to verify service brief requirements, including the updated version of the spatial plan as well as an alignment with other hospitals in the catchment and national programmes. The rehabilitation unit at Roscommon University Hospital is a project currently included in the updated version of the spatial plan 2024-25. The development of new or refurbished healthcare facilities anywhere in the country cannot be seen in isolation or separate from the delivery of related healthcare services. The capital plan is an annual document that sets out the planned health infrastructure investment in a given year. Capital investment plays a critical role in enabling and enhancing health service provision. The capital plan 2025 will outline the planned investment in health infrastructure throughout the country. As I have stated, it is expected the capital plan will be published in the coming weeks, in line with established procedures.

Sentiment score: 0.18