Downing Street's plan to subsidise gym membership will be described this week as  a waste of money by a new government report.

Derek Wanless says in the follow-up to his review of NHS funding that a health club subsidy would “encourage gym membership without encouraging gym exercise”.

Downing Street proposed a subsidy for gym membership in its policy document for the Big Conversation, published last November.

The 200-page Wanless report, which will be published tomorrow, warns that there is a limit on how much ministers can do.

“In the end it is up to individuals across society to decide for themselves whether they want to be ‘fully engaged’ (with the health service)," it is expected to say.

"The role of government is to ensure that everybody is given access to personalised, high-quality information, advice and support to help them make that decision.”