The establishment and operation of cemeteries and crematoria are subject, where applicable, to the provisions of legislation dealing with planning and development, environmental protection and air pollution. Any decision on whether or not to provide a separate regulatory authority for the establishment and operation of cemeteries and crematoria would have to be soundly based on the need for such an authority, Government policy on regulatory impact and my Department’s legislative priorities. I have no plans at present to create such an authority.