103.— (1) Subject to the approval of the Minister, the Board may determine fees in relation to appeals to it under section 66, and under section 8 of the Act of 1977, as amended, and requests for oral hearings, and may provide for the payment of different fees in relation to different classes or descriptions of appeals, for exemption from the payment of fees in specified circumstances and for the waiver, remission or refund in whole or in part of fees in specified circumstances.

(2) The Board shall review the fees determined under subsection (1) from time to time, but at least every 3 years, having regard to any change in the consumer price index since the determination of the fees for the time being in force, and may amend the fees to reflect the results of that review, without the necessity of the Minister's approval under subsection (1).

(3) For the purposes of this section, “change in the consumer price index” means the difference between the All Items Consumer Price Index Number last published by the Central Statistics Office before the date of determination under this section and the said number last published before the date of review under subsection (2), expressed as a percentage of the last-mentioned number.

(4) Where the Board determines or amends fees in accordance with this section, it shall give notice of the fees in at least one newspaper circulating in the State, not less than 8 weeks before the fees come into effect.

(5) Fees determined in accordance with regulations under the Act of 1977, as amended, shall continue to be payable to the Board in accordance with those regulations until such time as the Board determines fees in accordance with this section.

(6) Where a fee is payable to the Board in respect of an appeal to it or a request for an oral hearing of an appeal under section 66, or under section 8 of the Act of 1977, as amended, the Board shall not entertain or consider the said appeal or request until the fee is received by the Board, and where a period is prescribed for the making of such an appeal, unless the fee is received by the Board before the expiration of that period.