Gym members will be in better shape after they start visiting a club, but with significant membership costs common in the industry, their bank balances might not be.
From the New Year, one financial incentive to join a health club is set to be removed, as people whose membership is paid or subsidised by their employers will have to pay PRSI and the health levy on the benefit for the first time.
At the moment, income tax is collected on benefits-in-kind by restricting tax credits against the employee's income. But from January 1st, perks such as club subscriptions will be treated as notional income and added by the employer to weekly or monthly cash pay.
This means income tax, PRSI and the 2 per cent health levy will apply to their value and be deducted at source.
The changes come at a time when the British government is considering giving people on low incomes vouchers to attend gyms and giving others tax-free membership as part of a campaign to improve national fitness levels.
There are tax breaks on health club membership in the US, too, according to Mr Killian Fisher, chief executive of the Institute of Leisure and Amenity Management (ILAM Ireland).
"We're trying to encourage people to get fit and be healthy," says Mr Fisher, who describes the benefit-in-kind changes as "a very retrograde step".
Almost 50 per cent of Irish people do not engage in any form of regular exercise, according to the last National Health and Lifestyle Survey, and the Health Promotion Unit is working on increasing physical activity levels.
A recent advertising campaign implored a man with a television remote control to " Let it go, just for 30 minutes".
ILAM is concerned that the new benefit-in-kind rules could detract from the campaign.
"On the one hand we're working with the Department of Health on an exercise scheme, getting people into gyms and helping them keep fit; then on the other hand, another incentive is being taken away," says Mr Fisher.
"It's sort of giving out mixed messages."
Ms Jean Smith, manager of Jackie Skelly Fitness Club in Clarendon Street in Dublin city centre, says that larger companies often pay a percentage of the membership fees for certain staff and some will pay the full amount for a lucky, valued few.
But although the days of this executive perk may be over with the introduction of the new benefit-in-kind regime, corporate or group rates are still available.
"You only need five or more employees to get together to get the corporate rates, or it can just be a group of friends," Ms Smith says.
The discounts on group membership can be up to 25 per cent.
