Yes, the sentence "It’s the thoughts that count, isn’t it?" is grammatically correct. Its meaning suggests that the true value or importance of a gesture, gift, or action lies in the intention or consideration behind it, rather than the material aspect. The use of the phrase "isn't it?" is a way to seek confirmation or agreement from the listener.
Here are a few possible rephrasing options:
1. "What matters most are the thoughts, right?"
2.


