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An Taisce is the only environmental Non-Governmental Organisation in Ireland which is required under the planning legislation (Article 28 (1) of the Planning and Development Regulations 2001), to make submissions on planning applications - this is known as the Prescribed Body function. Under the legislation Local Authorities are required to send An Taisce a copy of any planning application that falls under the following headings:

• the "land or structure is located in an Area of Special Amenity";
   
• may impact on Protected Structures, Architectural Conservation Areas or those proposed as such;
   
• "might detract from the appearance of structure" (i.e. Protected Structure or Architectural Conservation Area);
   
• may impact or be unduly close to "a cave, site, feature or other object of archaeological, geological, scientific, ecological or historical interest";
   
• may impact or "might affect or be unduly close to monuments or places recorded under the National Monuments Act 1994 - 1997, or are protected or are under ownership or guardianship under the National Monuments Acts 1930-1994";
   
• containing developments that may affect a National Monument;
   
• where the development "might have significant effects in relation to nature conservation" i.e. applications within or adjacent to a Natural Heritage Area, Special Protection Area for Birds or Candidate Special Area of Conservation, developments affecting watercourses or affecting priority species under the Habitats Directive.
   

An Taisce responds to the Local Authority's request for comments by making a written submission or observation on the application within the context of national/ regional/local Development Plan objectives, with reference to Ireland's EU legal requirements such as the requirement to protect watercourses and EU designated areas. The overall aim of An Taisce in making its observations is to ensure that planning applications are considered within the correct context.

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