An enduring power of attorney, often shortened to EPA, lets you plan who should act for you if you later lose capacity to make certain decisions. It is made while you can understand and decide on the arrangement, not after the relevant capacity has already been lost.
The authority can cover specified property and affairs or personal welfare decisions. The scope should reflect your circumstances and the responsibilities you are comfortable giving to another person.
Use the current Irish process
New EPAs are made under the current statutory framework through the Decision Support Service. The process uses the DSS application and requires supporting statements and formal steps. A legal practitioner's statement and a capacity statement form part of the requirements.
You can obtain assistance with the process, but the decisions remain yours. If online access is difficult, the DSS provides information about available support and alternative arrangements. An ordinary downloadable power of attorney is not a replacement for this process.
Registration is not immediate control
Registering an EPA and bringing it into effect are different stages. The attorney cannot simply take over because the arrangement appears on the register. If the relevant loss of capacity occurs, the required notification process must be completed and accepted before the authority becomes operative.
This distinction allows planning in advance while recognising that you continue to make your own decisions for as long as you have the capacity to do so.
Choose and discuss the role
Ask your proposed attorney whether they are willing and eligible to act. Talk about your values, finances and practical preferences. If appointing more than one person, consider how decisions will be made and whether the arrangement can work if one person becomes unavailable.
An EPA does not replace a will, and treatment decisions should be considered separately through an advance healthcare directive. These documents address different stages and needs.
If you already have an EPA made under the 1996 legislation, do not assume that it has become invalid or that it should be discarded. Get advice on its continuing position before making changes.
The best time to begin is when there is space to think, discuss and obtain advice. Treat the EPA as a considered plan for future support, rather than a form to complete in a crisis.
Lasting or enduring power of attorney in Ireland?
You may have come across “lasting power of attorney”, or LPA, while searching online. That is the arrangement described in England and Wales. In the Republic of Ireland, the relevant arrangement for future loss of capacity is an enduring power of attorney, or EPA. The terminology matters because the application, safeguards and registration process are different. Do not assume that a form designed for another jurisdiction will do the same job here.
What to have ready for an EPA
Begin by discussing the role with your proposed attorney and deciding which matters the authority should cover. The DSS provides a step-by-step application guide. Its supporting documents include a legal practitioner statement and a statement of capacity; check the current sequence and professional eligibility before arranging appointments.
Our overview of Irish powers of attorney explains how an EPA differs from ordinary authority for a practical task. If you also want to record treatment wishes, read about advance healthcare directives. An EPA does not take the place of a last will and testament.
Sources and further reading
General information, not advice on your individual circumstances. Laws and tax rules can change; check the linked official guidance and obtain professional advice where needed.