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Enduring power of attorney in Ireland

Last reviewed 3 November 2026

An enduring power of attorney (EPA) lets you choose someone you trust to manage your affairs if you lose the capacity to make certain decisions yourself. The system changed significantly on 26 April 2023, when the Assisted Decision-Making (Capacity) Act 2015 came into force and the Decision Support Service took over registration and supervision.

What an enduring power of attorney is

An EPA is a legal document made by a person (the donor) appointing one or more people (the attorneys) to make decisions on their behalf if, in the future, the donor lacks capacity to make those decisions. It is made while the donor still has full capacity, which is why it is a planning tool rather than something that can be arranged once a crisis has happened.

It is different from an ordinary power of attorney, which is often used for a single transaction, such as signing documents while someone is abroad. An ordinary power of attorney stops working if the donor loses capacity. An enduring power is designed for exactly that situation.

Without an EPA, a family may have to apply under the 2015 Act for a decision-making arrangement through the Circuit Court, which is slower and more formal.

What an EPA can cover

According to Citizens Information, an EPA can give general authority or authority for specific acts in two broad areas.

Property and affairs

• selling, mortgaging or (within limits) gifting property;
• buying property on the donor's behalf;
• running a trade or business where that is lawful;
• paying debts and taxes and dealing with banks;
• applying for social welfare payments.

Personal welfare

• where the donor lives, including whether to move into a nursing home or other residential centre;
• participation in employment, education, training and social activities;
• decisions about social services.

An EPA does not cover decisions about medical treatment. Those are dealt with by an advance healthcare directive, a separate document in which you set out your treatment wishes and can name a designated healthcare representative.

How an EPA is made under the 2015 Act

Because an EPA hands considerable power to another person, it has built-in safeguards. The document must be in the prescribed form and include:

• a statement by the donor that they understand the effect of creating the power;
• a statement by a doctor or another healthcare professional that, in their opinion, the donor had capacity to understand the effect of the EPA when it was signed;
• a statement by a solicitor or barrister that they are satisfied the donor understood the effect of the EPA and was not acting under undue influence;
• a statement by each attorney that they understand their duties and agree to act.

The making of the EPA must be witnessed by two people. In practice this means a donor needs both a legal practitioner and a doctor or healthcare professional involved, so it cannot be done entirely on a home-made basis.

The donor must also notify certain people that the EPA has been made, including a spouse, civil partner or cohabitant, and children over 18. The donor can name other people to be notified too.

Registering with the Decision Support Service

An EPA made on or after 26 April 2023 must be submitted to the Decision Support Service (DSS) for registration within three months of being made. The DSS reviews it and registers it if it is valid. Applications are made through the DSS online portal, and the DSS publishes its current fees there.

Registration does not switch the power on. An EPA made under the new system only takes effect when all three of these have happened:

1. the EPA has been registered with the DSS;
2. the donor lacks capacity for the decisions in question;
3. the attorney has notified the DSS of that lack of capacity and the DSS has accepted the notification.

When the donor loses capacity

When an attorney believes the donor lacks capacity for a decision covered by the EPA, the attorney notifies the DSS. The notification must be supported by statements from two doctors or healthcare professionals. The donor and the notice parties are told, and they have five weeks to object on the grounds set out in the Act.

While the notification is being considered, an attorney can take limited steps permitted by the EPA to maintain the donor and prevent loss to their estate, and must report to the DSS on what was done. Once the DSS accepts the notification, the attorney can use the powers granted.

Capacity under the 2015 Act is assessed decision by decision and at the time the decision needs to be made. Someone may lack capacity to manage investments but still be perfectly able to decide where they want to live. Attorneys are expected to support the donor to make their own decisions wherever possible and to respect the donor's will and preferences.

Who can be an attorney?

Most donors choose a spouse, partner, adult child, sibling or close friend, sometimes two people acting together. The Act excludes certain people, including:

• anyone under 18;
• a person convicted of an offence against the donor, the donor's property or the donor's child;
• the owner of a nursing home where the donor lives, or an employee or agent of the owner, unless they are the donor's spouse, civil partner, child or sibling;
• for property and financial matters, undischarged bankrupts, people in a personal insolvency arrangement, people convicted of fraud or dishonesty offences, and people disqualified under the Companies Acts.

Monitoring, complaints and ending an EPA

Once an EPA is in effect, attorneys must keep records and submit reports to the DSS, which supervises them. Anyone with concerns about how an attorney is acting can make a complaint to the DSS.

A registered EPA can be revoked or varied by the donor, through the DSS, as long as a notification of lack of capacity has not yet been accepted. The application needs a statement from the donor and a statement from a solicitor or barrister confirming the donor understands what they are doing and is not under pressure. If the donor regains capacity after the EPA has taken effect, an application can be made to the DSS to rescind it.

EPAs made before 26 April 2023

EPAs made correctly under the Powers of Attorney Act 1996 remain valid and do not need to be registered with the DSS while the donor has capacity. When the donor becomes incapable, the attorney registers that EPA with the Registrar of Wards of Court, giving the donor and notice parties five weeks' notice first. Complaints about these older EPAs can now go to the DSS rather than the High Court. A donor who revokes an old EPA to make a new one under the 2015 Act can apply to the DSS to waive the registration fee.

EPAs and wills

An EPA ends on the donor's death. From then on, the estate is handled by the executor under the will, or by an administrator if there is no will. Many people put an EPA and a will in place at the same time, and it is common for the same trusted person to be named as attorney and executor.