Section 26 (1) of the Local Government (Planning and Development) Act, 1963 empowers planning authorities to attach conditions to planning permissions while section 26 (2) contains specific provisions for conditions requiring contributions towards expenditure already incurred, or to be incurred, by the planning authority in respect of works which have facilitated, or will facilitate, the proposed development.
Decisions on the attachment to planning permissions of contribution conditions, and on the amount of contributions required, are matters for the relevant planning authority in the first instance. Such conditions can be appealed to An Bord Pleanála, which can, where it considers it appropriate, give to the planning authority directions relating to the attachment, amendment or removal of conditions to which the appeal relates, or of other conditions.