Bernard Allen
Question:140 Mr. Allen asked the Minister for Finance the proposals he has to offer a tax incentive to people in order to encourge them to adopt a healthier lifestyle. [13432/00]
Written Answers. - Tax Code.
I have no plans to introduce a tax incentive as suggested by the Deputy.
However, I would point out that, in my last budget, I increased the excise duty on cigarettes by 50p per packet of 20 inclusive of VAT with corresponding increases on other tobacco products. I decided that the revenue equivalent to this tax increase would be paid over by the Revenue Commissioners by way of appropriations-in-aid to the Department of Health and Children to help fund that Department's cardiovascular strategy, based on the report "Building Healthier Hearts". Provision was made accordingly in the Appropriation Act, 1999.
The Department of Health and Children is responsible for the overall policy formulation and monitoring of health promotion activities, and the health promotion unit within that Department is actively engaged in the dissemination of information and the co-ordination of national programmes relating to such issues as smoking, alcohol and substance abuse, AIDS, cancer, heart disease, nutrition, lifestyle, accident prevention, women's health, immunisation, etc. In addition, the Health (Amendment) (No. 3) Act, 1996, requires health boards to develop health promotion activities having regard to local needs within the framework provided by the health promotion strategy.
Furthermore, the Minister for Tourism, Sport and Recreation has signalled his commitment to the development of sport and recreational facilities and will provide funding for capital expenditure for this purpose of over £40 million in the Estimates for the year 2000.
Direct action of this sort is likely to be more effective than the provision of a tax incentive which would be of particular benefit to the more affluent sections of the community, rather than to the lower income groups.