He was gifted VIP seats on three occasions to watch his favourite team play Hibernian, Rangers and Celtic in League Cup and Scottish Cup fixtures, the Sunday Post revealed.
The revelations comes as donation rows involving politicians rumble on.
Sir Keir Starmer, who is now Prime Minister, faced weeks of criticism in October after it was revealed he had been gifted more than £100,000 in freebies since becoming Labour leader.
That included accepting almost 40 sets of free tickets to football matches and to major concerts.
Airdrie and Schotts MSP Mr Gray declared the football trips as official business as they occurred across his time as Wellbeing Economy, Fair Work and Energy Secretary before taking on the health brief.
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The first declared trip occurred on November 4 2023, during his time in the Wellbeing Economy roles, where he watched Aberdeen beat Hibernian 1-0 at Hampden in the semi finals of the League Cup.
He registered the ministerial engagement as discussing the “social impact investment in sport”.
He was back at Hampden on December 17, courtesy of the SFA, where he watched Aberdeen’s final clash against Rangers, where his team lost 1-0.
Mr Gray, who was raised in Orkney and is an Aberdeen fan, was appointed Wellbeing Economy in March 2023.
But he was chosen to take over in Health Secretary in February 2024 after his predecessor Michael Matheson over the misuse of a parliamentary iPad, which incurred £11,000 in roaming charges.
Weeks after Mr Gray’s appointment as Health Secretary, he returned to Hampden on April 20 2024 as Aberdeen played Celtic in the semi finals of the Scottish Cup.
This time the engagement was only registered as “sport”.
However, the Scottish Government said in response that sport falls under the remit of health secretaries and is also important to his previous wellbeing economy role.
Politicians are allowed to accept gifts as long as they are declared.
A spokesperson said: “Ministers are invited to a range of engagements and attend select events in an official capacity, details of which we publish proactively.
“All travel costs are in accordance with travel and subsistence policies to ensure we deliver the best value for money possible for the Scottish public.”
However, Rachael Hamilton, who is deputy leader of the Scottish Tories, told the Sunday Post: “These claims by SNP ministers sum up why many people feel completely disconnected from politicians.
“Many of these jollies seem to have been conducted under the flimsiest of pretences.”
Mr Gray was not the only government minister to use a ministerial car for trips to Hampden, with rural affairs minister Mairi Gougeon travelling to Murrayfield to watch Scotland play rugby, declaring the trip as promoting aquaculture.
Community safety minister Siobhian Brown also attended Scotland’s recent football match against Finland, with the reason described as “safer communities”.
Employment minister Tom Arthur was also driven to Hampden on May 25 to watch the Scottish Cup final against Celtic and Rangers.
He registered it as a ministerial visit for “sport/investment”.
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SNP ministers were among those who condemned revelations of Westminster donations, involving senior Labour ministers.
Sir Keir Starmer announced last month he would pay back around £6,000 for gifts he received since entering Downing Street in July.
The costs of six tickets to Taylor Swift’s Eras Tour this summer was among the gifts paid back, amounting to £2,800.
He also reimbursed the costs of four tickets and hospitality to Doncaster Races, worth £1,936.
Gifts not paid back include £2,400 tickets to Chelsea vs Arsenal, £1,000 tickets for Newcastle United vs Arsenal.
A string of other Arsenal matches he attended were not paid back, including £3,000 tickets gifted by the Premier League to watch Arsenal play Porto.
Sir Keir also took £1,000 in hospitality tickets from Arsenal.
He notes in his declaration “I remain a paid season ticket holder at Arsenal but, given security advice, the club has said it will find seats for my son and I in the Directors’ Box whenever practicable”.
