A Tree Preservation Order (TPO) may be made by a local authority to secure the preservation of any tree or trees for amenity reasons. Under section 205 of the Planning and Development Act, 2000, it is an offence to cut down, lop, fell or destroy a tree covered by a TPO without the consent of the planning authority. The law on TPOs was substantially revised and strengthened in the 2000 Act and the penalties increased. Fines of up to €1905 or a term of imprisonment of up to six months, may be imposed for such an offence on conviction in the District Court. On conviction in the higher courts, the maximum fine is €12,700,000, or up to two years imprisonment, or both. These new, simplified and strengthened provisions relating to protected trees have been recently erected to pro vide a stronger deterrent against illegal behaviour. I have no plans to further modify the legislation at present.