What is an enduring power of attorney?
An enduring power of attorney (EPA) is a legal document that allows you to appoint one or more people you trust to make decisions on your behalf if you lose the mental capacity to do so yourself. The person you appoint is called your attorney.
Unlike an ordinary power of attorney, which ceases to have effect once you lose capacity, an EPA is specifically designed to endure beyond that point. It is a forward-looking safeguard: you put it in place now, while you have full mental capacity, so that someone you trust can step in if you ever become unable to manage your own affairs.
An EPA can cover decisions about your property and financial affairs (such as managing your bank accounts, paying bills, and selling property). It can also extend to personal welfare decisions (such as where you live, who has access to you, and matters affecting your day-to-day wellbeing). The scope depends on the powers you choose to grant when setting up the document. One important limit: an EPA cannot cover decisions about consenting to or refusing medical treatment — we explain the alternative for healthcare decisions below.
In Ireland, enduring powers of attorney are governed by the Assisted Decision-Making (Capacity) Act 2015, as amended, which came into force on 26 April 2023 and modernised how Irish law deals with capacity and decision-making. The Act established the Decision Support Service (DSS), which now manages the registration and supervision of EPAs.
Why you need an enduring power of attorney
Many people assume that if they lose mental capacity, their spouse, adult children, or next of kin will automatically be able to manage their affairs. This is not the case. Without an EPA, no one has the legal authority to access your bank accounts, sell your property, or make decisions about your care — no matter how close they are to you.
What happens without an EPA
If you lose capacity and do not have an EPA in place, your family must apply to the Circuit Court for a decision-making representation order under the Assisted Decision-Making (Capacity) Act 2015. The court then appoints a decision-making representative to make certain decisions on your behalf. Previously, this involved the wardship system, which was widely regarded as slow, expensive, and distressing for families. While the 2015 Act has replaced wardship for new cases, the court application process is still time-consuming and costly.
The process typically involves:
- Engaging a solicitor and often a barrister to make the application
- Obtaining evidence of your lack of capacity
- Notifying family members, which can sometimes lead to disputes about who should be appointed
- Waiting for a court hearing date
- Ongoing supervision by, and reporting obligations to, the Decision Support Service for the person appointed
In our experience, the court route is significantly slower and more expensive than putting an EPA in place. While an application is pending, bills may go unpaid, property may not be managed, and important decisions about your care may be delayed.
An EPA avoids all of this. By putting one in place while you have capacity, you ensure a seamless transfer of decision-making authority if it is ever needed.
Who should make an enduring power of attorney?
There is a common misconception that EPAs are only relevant for elderly people or those with a diagnosed condition that may affect their mental capacity. In reality, any adult aged 18 or over should consider making an EPA.
Mental capacity can be lost at any age through:
- A serious accident or head injury
- A stroke
- A sudden illness or infection
- Early-onset dementia or other neurological conditions
- A mental health crisis
You cannot predict when or whether any of these events will occur. The one thing they have in common is that once they happen, it is too late to make an EPA. You must have mental capacity at the time you create the document. This is not a task you can defer until you think you might need it.
If you are making a will, it is sensible to set up an EPA at the same time. Both documents deal with planning for the future, and many solicitors offer them together as part of a comprehensive estate planning package.
How to set up an enduring power of attorney in Ireland
Since 26 April 2023, EPAs are created and registered through the Decision Support Service. Most people apply online through the MyDSS portal, which generates the documents specific to your application; a paper-based process is also available. You do not need a solicitor to prepare the EPA document itself, although a short statement from a legal practitioner is one of the required supporting documents. Many people choose to have a solicitor guide them through the process from start to finish. Here is what is involved:
Step 1: Choose your attorney
You need to decide who you want to appoint as your attorney. This should be someone you trust completely, who is 18 or over, and who is willing to take on the responsibility. You can appoint one person, or two or more people to act jointly (together) or jointly and severally (independently of each other).
Common choices include a spouse or partner, an adult child, a sibling, or a trusted friend. Consider the person's reliability, their proximity to you, their financial literacy (if granting financial powers), and whether they are likely to be willing and able to serve when the time comes.
Step 2: Create the EPA through the Decision Support Service
You set up a verified MyDSS account (most people verify their identity using MyGovID) and complete the application online. The DSS generates the EPA document and the accompanying declarations based on the details you provide and the powers you choose to grant. If you would like support, our team can guide you through the application, help you frame the powers appropriately, and make sure the EPA fits with the rest of your estate planning.
Step 3: Sign the declarations before two witnesses
You and each attorney sign declarations in the presence of two witnesses. Each witness must be 18 or over and must not be an employee or agent of your attorney. At least one witness must not be an immediate family member of yours or of your attorney. By signing, your attorney confirms that they accept the appointment and understand their duties.
Step 4: Obtain the supporting statements
Two professional statements must accompany your application:
- A capacity statement from a registered medical practitioner (your GP or another doctor) or another prescribed healthcare professional — such as a registered nurse, occupational therapist, or social worker — confirming that, in their opinion, you understand the implications of creating the EPA. This statement is completed after the declarations are signed.
- A legal practitioner statement from a practising solicitor or barrister confirming that you understand the implications of creating the EPA and are acting of your own free will.
Step 5: Notify your notice parties and register with the DSS
When you apply to register the EPA, you must give notice to certain people specified in the legislation: your spouse or civil partner, your cohabitant, your children aged 18 or over, anyone already acting as a decision supporter for you, and any other attorney you have appointed. If fewer than three people fall into these categories, you must notify at least two other people of your choosing. The notice requirement is a safeguard — notice parties have five weeks to object to the registration.
You then submit the completed application to the DSS, with the supporting documents and a €30 fee, within three months of the EPA being signed. Once the DSS has reviewed the application and the objection period has passed, the EPA is entered on the register.
Types of powers you can grant
When creating your EPA, you decide exactly which powers to give your attorney. The two main categories are:
General authority (property and financial affairs)
This covers all aspects of your financial and property affairs, including:
- Managing bank accounts and investments
- Paying bills and debts
- Collecting income (pensions, rent, etc.)
- Buying, selling, or managing property
- Dealing with Revenue and tax matters
- Making gifts (subject to certain restrictions)
You can grant a general authority covering all financial matters, or you can limit it to specific areas. For example, you might authorise your attorney to manage your bank accounts but not to sell your home.
Personal welfare decisions
You can also authorise your attorney to make decisions about your personal welfare, including:
- Where you live (e.g., remaining at home vs. moving to a care facility)
- Who has access to you and who can visit
- Your diet, dress, and daily routine
- Training, education, or social activities
One important exception: an EPA cannot authorise your attorney to consent to or refuse medical treatment on your behalf — under the 2015 Act, any provision of an EPA that purports to grant such a power is void. To plan ahead for treatment decisions, you can make a separate advance healthcare directive, which can also appoint a designated healthcare representative to act for you. Our team can advise on how the two documents work together.
Personal welfare powers are still important. Without them, decisions about where you live and how you are cared for day to day may be made without input from the person you would have chosen to speak for you.
When the EPA comes into effect
An important point that many people misunderstand: registering an EPA does not give your attorney any immediate authority. Under the 2015 Act there are two stages. The EPA is registered with the Decision Support Service when you create it, while you still have capacity — but it only comes into force if and when you later lose the capacity to make the decisions it covers.
Activating the EPA: the notification process
If your attorney believes you can no longer make one or more of the decisions covered by the EPA, they must submit a notification to the DSS. The notification must include statements from two healthcare professionals confirming that you lack the relevant capacity, and carries a €90 fee. You and your notice parties are informed and again have five weeks to object. Only once the DSS accepts the notification can your attorney begin exercising the powers you granted.
Until a notification is accepted, you retain full control over your own affairs. The registered EPA sits dormant as a safeguard, ready to be activated only when it is needed.
EPAs made before 26 April 2023
If you made an EPA before 26 April 2023, it remains valid under the Powers of Attorney Act 1996 and follows the older route. If you lose capacity, your attorney applies to register the EPA with the Registrar of Wards of Court in the High Court, not with the DSS. Notice parties still have five weeks to object. There is no need to remake an existing 1996 Act EPA, but if you would like to review whether it still reflects your wishes, we can help.
The role of the attorney: duties and responsibilities
Being appointed as someone's attorney is a significant responsibility. The 2015 Act sets out guiding principles that every attorney must follow — the focus is not on what the attorney thinks is best for you, but on what you would want. An attorney is legally obliged to:
- Give effect to your will and preferences — act on your past and present wishes, so far as they can be ascertained, and take account of your beliefs and values
- Support your autonomy — encourage and help you to participate in decisions as much as possible
- Intervene as little as possible — choose the option that least restricts your rights and freedom of action
- Keep your assets separate from their own
- Keep records of all transactions and decisions made on your behalf
- Avoid conflicts of interest
- Cooperate with the DSS, which supervises attorneys and handles complaints about them
An attorney who acts improperly can be the subject of a complaint to the DSS, which has powers to investigate, and may be removed and face legal consequences. This oversight adds an additional layer of protection for the person who created the EPA.
EPA vs ordinary power of attorney: key differences
People sometimes confuse an enduring power of attorney with an ordinary power of attorney. The key differences are:
- Duration: An ordinary power of attorney ceases when you lose mental capacity. An EPA continues to have effect after you lose capacity — that is its entire purpose.
- Formalities: An ordinary power of attorney can be created relatively simply. An EPA is made on Decision Support Service forms and requires witnessed declarations, a capacity statement, a legal practitioner statement, notice parties, and registration with the DSS.
- Scope: An ordinary power of attorney is typically used for specific, time-limited purposes (e.g., authorising someone to complete a property sale while you are abroad). An EPA is designed for comprehensive, ongoing decision-making.
- When it takes effect: An ordinary power of attorney takes effect immediately upon signing. An EPA is registered when you make it, but the attorney's enduring powers only activate once the DSS accepts a notification that you have lost capacity.
If you need someone to act for you temporarily while you still have capacity (for example, while you are abroad), an ordinary power of attorney is appropriate. If you want to plan for the possibility that you may lose capacity in the future, you need an EPA.
Cost of making an enduring power of attorney in Ireland
The cost of setting up an EPA is made up of a few separate components:
- DSS registration fee: €30, paid when you apply to register the EPA (income-based fee waivers are available)
- DSS notification fee: €90, paid by your attorney if the EPA later needs to be brought into force
- Professional statement fees: the healthcare professional who provides your capacity statement and the solicitor or barrister who provides your legal practitioner statement each charge their own fee
- Solicitor assistance (optional): if you would like a solicitor to guide you through the whole process, this is an additional fee that depends on the complexity of your circumstances
Some solicitors offer combined packages for a will and EPA together, which can represent better value than arranging them separately. For specific fee information, we recommend contacting our team directly to discuss your particular circumstances.
Whichever route you take, the cost is a fraction of what your family would spend on a court application for a decision-making representation order if you lost capacity without an EPA. In our experience, the court route involves far higher legal and professional costs, as well as significant delay. An EPA is a cost-effective investment in your family's future peace of mind.
EPA and your will: why they work together
An EPA and a will serve different but complementary purposes. Your will deals with what happens to your assets after you die. Your EPA deals with what happens to your affairs if you lose capacity while still alive.
Together, they form a comprehensive plan for the future:
- Your will ensures your estate is distributed according to your wishes, appoints guardians for your children, and names executors to manage the process
- Your EPA ensures someone you trust can manage your finances and make personal welfare decisions if you become unable to do so yourself
Without both documents, there is a gap in your planning. A will alone does not help if you are alive but incapacitated. An EPA alone does not control what happens to your estate when you die.
Many of our clients at Coyne Solicitors choose to set up both documents at the same time. It is efficient, it ensures consistency (the same solicitor understands your full situation), and it gives you complete peace of mind that your affairs are in order.
If you have not yet made a will, our guide on why you need a will explains the process and what is involved. You may also want to understand inheritance tax in Ireland and how it affects your estate planning.
Take the next step
Setting up an enduring power of attorney is one of the most important things you can do to protect yourself and your family. It ensures that if the unexpected happens, someone you trust is in control — not the courts, not strangers, but the person you chose.
You must have mental capacity when you create an EPA, so the time to act is now — while you are well and able to make this decision for yourself.
At Coyne Solicitors, our team can guide you through the entire process, from choosing your attorney to completing the Decision Support Service application and registration. If you are also making a will, we can handle both together to ensure your estate planning is comprehensive and consistent.
Visit our wills service page to find out more, or contact us to arrange a consultation. We are here to help you plan for the future with confidence.
