Enduring power of attorney in Ireland: making and registering an EPA
An enduring power of attorney (EPA) lets you choose, while you still have capacity, one or more trusted people (your attorneys) to make decisions for you if you later lose capacity to make those decisions yourself. Since 26 April 2023 every new EPA in Ireland is made under Part 7 of the Assisted Decision-Making (Capacity) Act 2015, as amended by the Assisted Decision-Making (Capacity) (Amendment) Act 2022, and is registered with the Decision Support Service (DSS), which is part of the Mental Health Commission. The older system under the Powers of Attorney Act 1996, where EPAs were registered with the Wards of Court Office only once the donor became incapable, no longer applies to new instruments.
An EPA can cover your property and affairs (bank accounts, pension, the sale of a house, tax returns), your personal welfare (where you live, care arrangements, who visits you), or both. It cannot give your attorney power to consent to or refuse medical treatment – that is the role of an advance healthcare directive.
This guide is for anyone planning ahead, for adult children helping a parent, and for people asked to act as attorney. It explains who must sign, which statements are needed, how registration and notice parties work, when the attorney's powers actually start and what the DSS expects from attorneys afterwards. Without an EPA, a family usually has to apply to the Circuit Court for a decision-making representative, which is slower, more expensive and public.
Key facts
Deadline
A new EPA must be registered with the Decision Support Service within 3 months of signing. Notice parties then have 5 weeks from notice to object, and the attorney's powers only start once the DSS accepts a later notification, backed by two professional statements, that the donor lacks capacity.
What to do
- Decide what the EPA should cover. Before contacting anyone, write down which decisions you want to hand over if you lose capacity: property and affairs (bank and Revenue dealings, selling or letting property, paying nursing home fees, managing investments), personal welfare (where you live, daily care, social contact), or both. You can limit the power, for example to one property or to welfare only, and you can give the attorney written guidance on your will and preferences, such as your wish to stay at home for as long as possible. Remember that an EPA cannot authorise an attorney to consent to or refuse medical treatment (s. 59(5A) and (5B) of the 2015 Act, inserted in 2022); if that matters to you, make a separate advance healthcare directive.
- Choose your attorney or attorneys. The attorney must be at least 18 and able to perform the functions given in the instrument (s. 59(6) of the 2015 Act). Section 65 makes certain people ineligible: anyone convicted of an offence against you or your property, anyone subject to a safety or barring order relating to you, and the owner or registered provider (or their employees) of a nursing home or mental health facility where you live, unless they are close family. For property and affairs, an undischarged bankrupt, a person in a debt settlement or personal insolvency arrangement or a person convicted of fraud or dishonesty is also excluded. You can appoint several attorneys acting jointly or jointly and severally, and name a replacement attorney in case your first choice dies or cannot act.
- Choose at least two notice parties. Under section 68(3), notice of the registration application goes to your spouse or civil partner, cohabitant, adult children, any other decision supporters and the persons you name in the instrument. Where fewer than 3 people fall within the statutory categories, you must name at least 2 notice parties yourself (s. 68(3)(j) as amended in 2022). Choose people who know you well and will speak up if something seems wrong, such as a sibling or a long-standing friend, rather than the attorney's own spouse. Notice parties are not consulted on day-to-day decisions; their role is to receive notice of registration and of any later notification of incapacity, and to be able to object to the DSS.
- Prepare the instrument on the DSS form. The EPA must be in the form specified by the Director of the DSS. Most people now prepare it through the MyDSS online portal, which guides you through the sections and stores the supporting statements; paper forms can be requested from the DSS. The instrument records your details, the attorneys, the scope of the power, any conditions or restrictions, the notice parties and your will and preferences. Keep the wording precise: vague restrictions such as "only for important matters" cause disputes with banks later. Ask your solicitor to review the draft before anyone signs, because errors discovered at registration stage mean starting again.
- Obtain the professional statements. Section 60 requires several statements in the instrument. You state that you understand the implications of creating the power and that you can vary or revoke it before registration. A legal practitioner (solicitor or barrister) states that, after interviewing you, they are satisfied you understand the implications and that there is no reason to believe fraud, coercion or undue pressure is involved. Since the 2022 amendments, one statement from either a registered medical practitioner or a prescribed healthcare professional confirms that you had capacity to understand the implications at the time of execution. Your attorney signs a statement accepting the guiding principles and reporting duties. Solicitors' fees for this work vary; agree the fee in writing in advance.
- Sign in front of two witnesses. You and your attorney must sign in each other's presence and in the presence of 2 witnesses, both aged 18 or over, at least one of whom is not an immediate family member of you or the attorney, and neither of whom is an employee or agent of the attorney (s. 60(4)). If you cannot physically sign, an adult who is not the attorney or a witness may sign on your behalf in your presence and at your direction. Date every signature. An EPA with a missing witness signature or a witness who is the attorney's spouse can be refused registration, so check the execution page carefully before everyone leaves the room.
- Apply to the DSS to register the EPA. You, or your attorney with your written consent, must apply to the Decision Support Service to register the instrument not later than 3 months after execution, or after receipt of all completed supporting documentation if later (s. 68(1)). At the same time, notice of the application, with a copy of the instrument, must be given to the notice parties. The DSS charges a prescribed registration fee; check the current fee schedule on the DSS website before applying. Any notice party may object within 5 weeks of notice on grounds such as fraud, undue pressure, an unsuitable attorney or defects in the instrument (s. 71). If the 3-month deadline is missed, expect to re-execute the EPA.
- Keep the registered EPA until it is needed. Registration does not hand any power to the attorney. Under section 59(4) the EPA only enters into force when it is registered, the donor lacks capacity for one or more of the relevant decisions, the attorney has notified the DSS under section 71A, and the DSS has accepted that notification. Until then you continue to manage your own affairs and you can vary or revoke the EPA by notifying the DSS and your notice parties. Keep a copy with your will and tell your attorney, your solicitor and your GP where the original details are. Review the EPA after major life events such as separation, the death of an attorney or the sale of your home.
- When capacity is lost, the attorney notifies the DSS. If the attorney has reason to believe you lack capacity for a relevant decision, they must notify the DSS as soon as practicable under section 71A, with the prescribed fee and statements from 2 registered medical practitioners or prescribed healthcare professionals confirming the lack of capacity. Notice and a copy of the instrument must be given to you, your spouse or civil partner, cohabitant, adult children, other decision supporters and the named notice parties. Capacity is assessed decision by decision and at a particular time, so an attorney may act on finances while you still make your own welfare decisions. Banks will ask for the DSS confirmation before dealing with the attorney.
- Attorney's ongoing duties and supervision. Once the power is in force, an attorney with authority over property and affairs must give the DSS a schedule of your assets and liabilities and a projected income and expenditure statement within 3 months, keep proper accounts, and file a report at least every 12 months, including costs and expenses claimed (s. 75 as amended). The attorney must follow the guiding principles in section 8: respect your will and preferences, involve you as far as possible and choose the least restrictive option. Anyone can complain to the DSS that an attorney is acting outside the power, is unsuitable or obtained the appointment by undue pressure (s. 76), and the DSS can investigate and, where necessary, apply to court.
What to watch out for
- Leaving it too late. An EPA can only be made while you have capacity to understand its implications. If a diagnosis such as dementia progresses before the statements are signed, the family may have to apply to the Circuit Court for a decision-making representative instead.
- Missing the 3-month registration window. The application to the DSS must be made within 3 months of execution or of receipt of all supporting documents. An instrument left in a drawer for a year usually has to be executed again, with new statements and fees.
- Assuming registration gives immediate authority. A registered EPA is dormant. Until the DSS accepts the attorney's notification of incapacity, banks and the HSE will not act on the attorney's instructions, so a general power of attorney may still be needed for practical help in the meantime.
- Choosing notice parties who are also attorneys or who will not engage. The safeguard only works if notice parties are independent and willing to read the notices and object if something looks wrong within the 5-week objection window.
- Mixing up finances. An attorney who pays the donor's money into a personal account, makes gifts beyond what the instrument allows or fails to keep receipts risks a DSS investigation, removal and personal liability to repay the donor's estate.
- Expecting the EPA to cover medical treatment. Any clause purporting to let the attorney consent to or refuse treatment is void under section 59(5B). Treatment wishes belong in an advance healthcare directive with a designated healthcare representative.
- Relying on an old 1996-style EPA without checking it. EPAs made under the Powers of Attorney Act 1996 before 26 April 2023 remain valid, but attorneys under them are now supervised by the DSS and can be the subject of complaints under section 76(2).
Legal basis
Related court decisions
Frequently asked questions
How much does an enduring power of attorney cost in Ireland?
There are three cost elements: the solicitor's fee for the legal practitioner statement and advice, the doctor's or healthcare professional's fee for the capacity statement, and the fees prescribed by the Decision Support Service for registration and, later, for the attorney's notification of incapacity. Solicitors' fees vary widely depending on complexity. Check the current DSS fee schedule on its website and ask your solicitor for a written quote before you start.
What is the DSS and why do I need it?
The Decision Support Service, part of the Mental Health Commission, was set up under the Assisted Decision-Making (Capacity) Act 2015 and opened on 26 April 2023. It registers enduring powers of attorney, advance healthcare directives and other decision support arrangements, and it supervises attorneys. A new EPA has no legal effect unless it is registered with the DSS.
When does an enduring power of attorney come into effect?
Only when four conditions are met: the EPA is registered, the donor lacks capacity for one or more of the decisions it covers, the attorney has notified the DSS with two professional statements confirming this, and the DSS has accepted that notification. Until then the donor keeps full control of their own affairs.
What is the difference between an enduring and a general power of attorney?
A general power of attorney under section 16 of the Powers of Attorney Act 1996 lets someone act for you now, for example to sign documents while you are abroad, but it ends automatically if you lose mental capacity. An enduring power is designed to operate precisely when you lose capacity and is registered and supervised by the DSS.
Can I still make an EPA under the 1996 Act?
No. Since 26 April 2023 new enduring powers must be made under the 2015 Act. EPAs executed under the 1996 Act before that date remain valid. Attorneys acting under them are supervised by the DSS, and complaints about them can be made to the DSS under section 76(2) of the 2015 Act.
Who can be a notice party for an EPA?
Notice parties are the people who receive notice when the EPA is registered and when the attorney later notifies incapacity. The Act automatically includes a spouse or civil partner, cohabitant and adult children. If fewer than three people fall within those categories, you must name at least two others, such as a sibling or close friend. Notice parties can object to the DSS within 5 weeks.
Can my attorney sell my house?
Yes, if the EPA covers property and affairs and does not restrict the sale, but only after the power is in force. The attorney must act in line with the guiding principles in section 8, giving effect to your will and preferences, and must account for the proceeds in the reports to the DSS. You can expressly limit or exclude a sale in the instrument.
Can I cancel or change my EPA?
Before registration you can simply revoke or vary it. After registration, and while you still have capacity, you can revoke or vary it by notifying the DSS in the specified form and informing your notice parties. Once the power is in force following your loss of capacity, changes or removal of an attorney usually involve the DSS or the Circuit Court.
What can I do if I think an attorney is misusing the money?
Anyone can make a written complaint to the Director of the DSS that an attorney is acting outside the scope of the power, is not suitable, or obtained the appointment through fraud, coercion or undue pressure. The DSS reviews the complaint, can investigate, and may apply to court. Serious misappropriation can also be reported to An Garda Síochána.
What happens if there is no enduring power of attorney?
If a person loses capacity without an EPA, family members usually apply to the Circuit Court under Part 5 of the 2015 Act for a declaration on capacity and, if needed, the appointment of a decision-making representative. That process requires medical reports, court appearances and ongoing DSS supervision, and the court, not the person, chooses the representative.
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