Enduring Power of Attorney in Ireland: A Plain English Guide

Nobody plans to lose the ability to make decisions. Illness, an accident, or dementia can change things faster than most of us expect. An Enduring Power of Attorney (EPA) is one of the most practical things you can do today to protect yourself and the people who depend on you. You can only set one up while you still have capacity. 💚

This guide explains what an EPA is, what it covers, how to create one in Ireland, and what happens once it is in place.

1. What is an Enduring Power of Attorney?

An EPA is a legal document that allows you (the donor) to appoint someone you trust (your attorney) to manage your affairs if you ever lose the mental capacity to do so yourself. Unlike a will, which only takes effect after death, an EPA is for the time when you are still alive but no longer able to make certain decisions.

The word "enduring" matters. A general power of attorney automatically ends the moment you lose capacity, which makes it far less useful for long-term planning. An EPA is designed to remain in force even after you can no longer manage things yourself.

Simple action: Think about who you would trust most to manage your finances and your personal decisions if you could not do so yourself. That person is your starting point.

2. What an EPA covers (and what it doesn't)

An EPA can give your attorney authority over two main areas.

Property and financial affairs: paying your bills, managing your bank accounts, buying or selling property, running a business on your behalf, and applying for social welfare payments.

Personal welfare decisions: where you live (including whether you move into a care setting), your participation in education, employment or social activities, and decisions about social services and healthcare arrangements.

There is one important limit: an EPA does not cover medical treatment. Your attorney cannot decide whether you should have surgery or refuse treatment on your behalf. If you want to record your wishes about medical care, you need a separate Advance Healthcare Directive, which is a different document.

💡 Tip: You can choose to limit your EPA to financial matters only, or personal welfare only, rather than granting both. A solicitor can help you decide what scope makes sense for your situation.

3. How to set one up

Creating an EPA requires a solicitor and a doctor or other healthcare professional. You cannot do it yourself without legal help, and that is intentional. The process is designed to protect you from being pressured into signing something you do not understand.

The document must include:

• A statement from you confirming you understood the effect of creating the EPA
• A statement from a doctor or healthcare professional confirming you had the mental capacity to do so at the time
• A statement from a solicitor or barrister that you understood what you were signing and were not acting under any undue pressure
• A statement from your chosen attorney that they understand their responsibilities and agree to act

The document must be witnessed by two people.

Once made, the EPA must be registered with the Decision Support Service within 3 months. This applies to all EPAs made on or after 26 April 2023.

Simple action: Contact a solicitor with experience in estate planning or elder law. The Law Society of Ireland has a tool to help you find one near you.

4. Who you can appoint as your attorney

Your attorney can be an individual or a trust corporation. There are people who are not legally permitted to act as your attorney, including:

• Anyone under 18
• Anyone convicted of an offence against you, your property, or your child
• The owner of a nursing home where you live, or their employees or agents (unless they are also a close family member)
• Anyone who is an undischarged bankrupt or in a personal insolvency arrangement, for EPAs that cover financial matters

You can appoint more than one attorney and specify whether they must act together (jointly) or can act independently of each other.

💡 Tip: Think about whether your chosen attorney will realistically still be able to take on this role in 10 or 20 years. Capacity can change unexpectedly, so it is worth considering a substitute attorney as a backup.

5. Registering with the Decision Support Service

Under the Assisted Decision-Making (Capacity) Act 2015, all EPAs made on or after 26 April 2023 must be registered with the Decision Support Service (DSS) within 3 months of being made.

After you make your EPA, you must notify certain people: your spouse, civil partner or cohabitant, your adult children, and anyone else you have appointed to support your decision-making under the Act.

The DSS reviews the application and, if satisfied, registers it. If they have concerns, they will contact you and your attorney directly.

If you made an EPA before 26 April 2023, you do not need to register with the DSS. That older EPA remains valid and will be registered with the Office of the Wards of Court if and when it is needed.

Simple action: Once your solicitor has prepared the document, ask them to guide you through the DSS registration. Most solicitors experienced in this area will include this as part of their service.

6. What happens when you lose capacity

If your attorney has reason to believe you have lost decision-making capacity, they must notify the Decision Support Service. This notification must be supported by statements from two doctors or healthcare professionals.

After the notification is submitted, there is a five-week window during which you or other named parties can lodge an objection. Once the DSS accepts the notification, your attorney can begin acting on your behalf within the terms of the EPA.

The DSS can send a visitor to check on how your attorney is managing your affairs, and anyone with concerns can make a complaint directly to the DSS without going to court.

7. What your attorney must do

Once your attorney begins acting on your behalf, they have ongoing responsibilities. They must submit a list of your assets to the DSS and provide a written report every year, covering decisions made, costs incurred, and any money paid to them. They must keep proper accounts and records throughout.

The DSS monitors EPAs actively and can investigate complaints. If a family member believes your attorney is not acting in your best interests, they can raise this with the DSS directly.

Setting up an EPA is one of the most considerate things you can do for yourself and for the people who care about you. It means that if the time comes, the right person has the legal authority to step in, without the delays and costs that come from court applications. 💛

You can learn more and start the process at decisionsupportservice.ie, or call the DSS helpdesk on 01 211 9750. You can also contact Citizens Information on 0818 07 4000 for free, impartial guidance. If you are based in the UK and want to understand how this works there, our guide to Lasting Power of Attorney in the UK covers the equivalent process. Browse more Una guides for practical help navigating life's bigger decisions.