Ireland has no licence specific to gyms. You register with Revenue as a sole trader or incorporate a company with the CRO, check the planning use of the unit with your local authority, and charge 9% VAT on gym use once your turnover passes €42,500. Customers pay by card, Apple Pay or Google Pay and get their door code by text. Sparekey costs €990 for setup and €19 a month for Operations.
Registration
A sole trader registers for income tax through myAccount or ROS. Your PPSN becomes your tax reference, and a trading name other than your own is registered with the CRO. A company is incorporated with the CRO first, then registered with Revenue, and files a Statement of Particulars within 30 days of trading. Your accountant can compare the two for liability and tax.
Planning and fire safety
Gyms are in use class 11 of the planning regulations. Moving from a shop or an office to a gym can need planning permission, so ask the planning department of your local authority before you sign the lease. The person in control of premises with public access must take reasonable measures against fire and for people’s safety if one breaks out. The fire authority can advise.
VAT: 9% for gym facilities
Revenue treats the commercial provision of sports facilities, gyms named, as taxable at the second reduced rate of 9%. Equipment included in the price is also at 9%. Separately charged services are at 23%, and separately charged keep-fit classes at 13.5%. Registration is compulsory above €42,500 of services a year. You can register earlier to reclaim VAT on fit-out and equipment.
Payments, records and invoices
In Ireland we set up Stripe with cards, Apple Pay and Google Pay. The Stripe account is in your name, payouts are in euro, and setup is included.
Ireland has no fiscal cash register system. Keep sales records for six years. Sparekey issues an invoice for every paid booking and exports a CSV file for your accountant. Business customers who are VAT-registered need a VAT invoice within 15 days of the end of the month. Mandatory e-invoicing starts with large companies in November 2028.
Insurance and CCTV
Public liability insurance is not required by law, but under the Occupiers’ Liability Act you owe visitors a common duty of care. Insurance is what answers a claim from a customer hurt on your premises. Tell the insurer in writing that the gym runs without staff. See insurance and liability.
The Data Protection Commission expects CCTV to be necessary and proportionate. Put a sign at each entrance with the purpose and your contact details. Keeping footage for 30 days can be reasonable for defending an injury claim. CCTV in changing rooms or toilets will almost always breach the GDPR. See cameras in an unstaffed gym.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer and wired to meet fire safety requirements. Nuki is the cheaper alternative on the existing lock, but it cannot be secured as well against tampering by customers. Sparekey costs the same either way. Each booking gets a time-limited PIN by text right after booking, and a stored backup code covers internet outages. See 2N keypad and maglock.
What Sparekey costs in Ireland
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting and maintenance) | €19 / month |
| Door-code texts | based on volume |
No VAT is added, because Sparekey is not VAT-registered. You pay in euro by bank transfer. See pricing.
FAQ
Do I need a licence to open a gym in Ireland?
No gym-specific licence. Check planning with your local authority and register with Revenue.
What VAT rate applies to private gym hire in Ireland?
9% for the commercial provision of gym facilities, once you are VAT-registered.