The section of the Planning Act 2000 relevant to Tree Preservation Orders came into effect on the 21^st January 2002 under Statutory Instrument 599/2001: Planning and Development Act, 2000 (Commencement) (No. 3) Order, 2001.  All existing Tree Preservation Orders (TPOs) are subject to the provisions of this legislation.

A TPO can be made if the planning authority deem it to be desirable and appropriate in the interests of amenity or the environment. A TPO can apply to any tree, trees, group of trees or woodland, and continues in existence indefinitely with no obligation to review the order.

The order prohibits the cutting down, topping, lopping or wilful destruction of trees and can be subject to conditions and exemptions.  The order can also require the owner and occupier of the land subject to the order to enter into an agreement with the planning authority to ensure the proper management of the tree, trees or woodland. This agreement will be subject to the planning authority providing assistance, including financial resources. The scope and level of such assistance is not defined in the legislation.

The provision does not apply to the cutting down, topping or lopping of trees that are dying or dead or have become dangerous.