Enduring Power of Attorney (Ireland)

An Enduring Power of Attorney in Ireland authorises a named attorney to act for the donor and sets the limits of the powers granted, under the framework of the Assisted Decision-Making (Capacity) Act 2015.

Enduring Powers of Attorney in Ireland are now governed by Part 7 of the Assisted Decision-Making (Capacity) Act 2015 (the '2015 Act'), which replaced the previous regime under the Powers of Attorney Act 1996. The 2015 Act was fully commenced on 26 April 2023 following extensive preparation by the Decision Support Service (DSS), the Courts Service, and the legal profession. All EPAs executed on or after 26 April 2023 must comply with the requirements of the 2015 Act. EPAs executed under the 1996 Act regime (known as enduring powers of attorney executed before commencement) that were validly executed but not yet registered are also dealt with under the transitional provisions of the 2015 Act.

The Decision Support Service is the independent statutory body established under Chapter 6 of Part 5 of the 2015 Act to promote and supervise supported decision-making and capacity planning in Ireland. The DSS maintains the registers of EPAs, co-decision-making agreements, and decision-making representation orders, and provides codes of practice, guidance materials, and public information about all aspects of the Act. The DSS can be contacted at decisionsupportservice.ie. In 2024 — its first full calendar year of operation — the DSS established a dedicated EPA helpdesk providing direct support to applicants and their solicitors at every stage of the registration process, and EPA registrations increased significantly as a result.

The EPA may confer authority in three distinct domains. Section 61(1)(a) covers property and financial affairs — banking, property transactions, investment management, tax compliance, and receipt of income and benefits. Section 61(1)(b) covers personal welfare decisions — daily care, accommodation, diet, clothing, and recreation. Section 61(1)(c) covers healthcare decisions — consent to or refusal of medical treatments. Each domain must be expressly addressed in the EPA; the attorney has no implied authority beyond what is expressly granted.

The 2015 Act is underpinned by the five guiding principles set out in section 8: the presumption of capacity (every person is presumed to have capacity unless the contrary is established), the duty to support decision-making before substituting it, the right of a person with capacity to make decisions that others consider unwise, the best interests principle (all decisions made on behalf of a person who lacks capacity must be in their best interests), and the least restrictive intervention principle. These principles govern how the attorney must exercise the authority granted in the EPA.

For any adult in Ireland, executing a valid EPA while they have full mental capacity is an essential element of personal and financial planning — as important as making a will. Without an EPA, if a person loses capacity without having appointed an attorney, their family may need to apply to the Circuit Court for a decision-making representation order under Part 5 of the 2015 Act — a process that is more expensive, time-consuming, and less flexible than a pre-arranged EPA. The cost of a Circuit Court application, including legal fees, can be substantial and the process can take many months, during which time the person's financial and welfare affairs may be unmanaged.

An Enduring Power of Attorney is relevant and important for any adult resident in Ireland who wishes to confirm that their personal, financial, and healthcare affairs can be managed by a trusted person if they lose capacity — whether as a result of sudden illness or accident, progressive neurological disease, dementia, or any other condition affecting decision-making ability.

For older adults — the EPA is particularly important for persons in their 60s, 70s, and beyond. Approximately one in ten people over 65 in Ireland has dementia, and this proportion rises with age. Making an EPA while you are in good health confirms that you choose your own attorney — someone you trust completely — rather than leaving this decision to the courts. A court-appointed decision-making representative may be a person you would not have chosen, and the process is costly and stressful for family members.

For persons who have been diagnosed with a progressive or degenerative condition — such as motor neurone disease, Parkinson's disease, multiple sclerosis, or early-stage dementia — the EPA should be executed as early as possible while the donor still clearly has capacity. Once capacity is lost, the EPA can no longer be validly executed, and the family must apply for a decision-making representation order.

For anyone undergoing major surgery or treatment for a serious illness — where there is a risk that they may be incapacitated for a period. An EPA that has been registered with the DSS can be relied upon immediately by the attorney in such circumstances.

For parents of adult children with intellectual disabilities — an EPA executed by the adult child (if they have capacity) appointing a parent as attorney provides a mechanism for the parent to continue to assist with financial and welfare decisions as the parent ages.

For business owners and company directors — an EPA covering property and financial affairs can authorise the attorney to manage business interests, sign documents, and deal with banks and Revenue on behalf of the incapacitated director, preventing the business from being paralysed by the director's incapacity.

For persons with assets in multiple jurisdictions — an Irish EPA, if drafted to comply with the Hague Convention on the International Protection of Adults, may be recognised in other jurisdictions, helping the management of assets abroad. The solicitor drafting the EPA should be informed of any foreign assets so that appropriate cross-border provisions can be included or separate local instruments arranged.

Under the Succession Act 1965, Section 67 governs distribution of estates in Ireland. The Probate Office of the High Court of Ireland administers estate matters. The Capital Acquisitions Tax Consolidation Act 2003 (CATCA) and Revenue Commissioners govern inheritance tax. Section 78 of the Succession Act 1965 sets out the formal requirements for valid wills. The Data Protection Act 2018 and GDPR apply to personal data held by executors.

A valid Enduring Power of Attorney under the Assisted Decision-Making (Capacity) Act 2015 must comply with the prescribed form requirements set out in the DSS regulations and must include the following key elements.

The donor identification clause must state the donor's full name, address (including Eircode), date of birth, and PPS number. The donor should also provide details of their GP, their solicitor (if applicable), and their principal bank.

The attorney appointment clause must name each attorney by full name, address (including Eircode), date of birth, and PPS number, and must specify whether multiple attorneys are to act jointly (all attorneys must agree on every decision) or jointly and severally (each attorney can act independently). The clause should also name any substitute attorney who is to act if the primary attorney is unable or unwilling to act. The suitability of the chosen attorney is critically important — the attorney must be trustworthy, capable of managing the responsibilities involved, and willing to act in the donor's best interests at all times.

The authority clause must clearly specify which categories of authority are granted — property and financial affairs under section 61(1)(a), personal welfare under section 61(1)(b), and/or healthcare under section 61(1)(c). The clause must also set out any restrictions, conditions, or guidance — for example, a restriction on selling the family home without the consent of both attorneys, or guidance that the attorney should maintain the donor's existing lifestyle and social connections as far as possible. Specific guidance about the donor's preferences regarding medical treatment, place of residence, and management of particular assets can be included to help the attorney make decisions that reflect the donor's known wishes.

The notification clause must name the donor's notice parties — the persons who must be notified of the application to register the EPA. These are specified in section 68 of the Act and include the donor's spouse or civil partner, cohabitant of three or more years, adult children, and any other nominated person. The EPA must include the full names and contact details of all notice parties.

The capacity certification must be completed and signed by a solicitor who witnessed the donor's execution of the EPA and who certifies that the donor appeared to have capacity to execute the document, that the donor was not subject to undue influence, and that the nature and effect of the EPA were explained to the donor. This certification is a condition of valid execution under section 64 of the Act. The solicitor's involvement is a protective mechanism designed to reduce the risk of fraudulent or coerced EPAs being registered.

The attorney's acceptance declaration must be signed by each attorney confirming that they accept the appointment, understand their duties under the Act, understand that they are subject to the oversight of the Decision Support Service, and have read and understood the terms of the EPA.

The witness provisions require two witnesses to the donor's signature — at least one of whom must be the certifying solicitor. The other witness may be any adult who is not the attorney, not a relative of the donor, and not a person who would benefit from the EPA.

The restrictions and guidance section, while not mandatory, is highly recommended. Practical guidance about the donor's values, priorities, and preferences — even where these cannot be expressed as legally binding instructions — helps the attorney follow difficult decisions in a way that the donor would recognise as consistent with their character and wishes. The forms-legal.com Enduring Power of Attorney (Ireland) template covers the mandatory elements under the Assisted Decision-Making (Capacity) Act 2015.