Section 144(1) of the Planning and Development Act 2000 provides that, subject to the approval of the Minister, An Bord Pleanála may determine fees in relation to appeals, referrals and other matters coming before the board. An application from An Bord Pleanála for approval to a fee structure was approved in March 2003. Section 144(1) also provides that a determination in relation to fees may provide for an exemption, waiver, remission or refund in particular circumstances. The question of making a further determination to allow for a waiver of fees in specific circumstances is a matter for the board in the first instance.