By A power of attorney in Ireland is a legal arrangement that allows one person to give another person authority to make certain decisions on their behalf. It can be useful when someone is travelling, managing property, dealing with financial matters, or planning for a future period when they may no longer be able to make decisions independently.
For long-term planning, the most important form is an enduring power of attorney (EPA). An EPA allows an adult to choose a trusted person, known as an attorney, to make specified decisions if the person later loses capacity.
Ireland’s rules changed significantly following the full commencement of the Assisted Decision-Making (Capacity) Act 2015 on 26 April 2023. The new framework places greater emphasis on a person’s rights, will and preferences. It also introduced stronger oversight through the Decision Support Service (DSS).
What Is a Power of Attorney in Ireland?
A power of attorney allows someone to authorise another person to act for them. The person giving the authority is commonly called the donor, while the person appointed to act is the attorney.
There are two broad forms worth understanding.
A general or ordinary power of attorney is normally used for a particular task or period. For example, someone living abroad might authorise another person to sign documents relating to a property transaction. This type of authority is not designed to continue if the donor loses decision-making capacity.
An enduring power of attorney in Ireland is different. It is created while the donor has capacity and is designed for future circumstances in which the donor may lose capacity for decisions covered by the EPA.
The modern EPA system has been operating through the DSS since April 2023.
How the Assisted Decision-Making Act Changed Irish Law
The Assisted Decision-Making (Capacity) Act 2015 introduced a rights-based approach to decision-making capacity. The framework recognises that capacity can depend on the particular decision and the particular time. The central aim is to support people to make their own decisions wherever possible.
The system provides different forms of support depending on a person’s circumstances. These include decision-making assistance agreements, co-decision-making agreements, enduring powers of attorney and decision-making representation orders.
An EPA is therefore part of a wider system rather than a standalone legal tool. The Decision Support Service registers and supervises relevant arrangements and can investigate complaints involving decision supporters, including attorneys.
What Can an Enduring Power of Attorney Cover?
One of the biggest advantages of an EPA is that the donor can decide what powers to give the attorney.
An EPA can cover property and financial affairs, personal welfare decisions, or both. Property and financial matters can include managing money, property, debts, taxes, contracts and business interests.
Personal welfare decisions may include matters concerning accommodation, employment, education, social activities and certain healthcare-related issues. However, there are important restrictions. An EPA cannot give an attorney authority to consent to or refuse medical or healthcare treatment. Those matters are dealt with through an advance healthcare directive.
The donor can also limit the attorney’s authority. This is often sensible because it avoids giving someone wider powers than they actually need.
For example, an EPA could specify particular financial accounts, property matters or types of decisions. The DSS specifically allows donors to consider conditions, exclusions and exceptions when creating an EPA.
Who Should You Choose as Your Attorney?
Choosing an attorney is one of the most important decisions when making an enduring power of attorney in Ireland.
The attorney must be at least 18 and willing and able to act. The DSS recommends choosing someone you know and trust who understands and respects your wishes, beliefs and values.
A suitable attorney should also be responsible with money, capable of keeping records and prepared to deal with banks, property matters and other practical responsibilities.
You can appoint more than one attorney. Depending on how the EPA is structured, attorneys may have to act together or may be able to act separately. The right choice depends on the level of protection and practical flexibility you want.
How Do You Make an EPA in Ireland?
The current process is designed around the DSS’s online system.
The donor needs a verified MyDSS account to begin the application. Attorneys must also create verified accounts. The application can be completed with help from a family member, friend or legal professional, but it must be made through the donor’s verified account.
The process also requires supporting documentation, including statements relating to capacity and legal requirements. The DSS reviews the EPA before registering it.
A solicitor is not legally the only possible route to starting the process, but professional legal advice can be valuable because errors in an EPA can cause serious problems later. The DSS also confirms that people can instruct a solicitor to help create and register an EPA.
How Much Does Power of Attorney Cost in Ireland?
The cost of making an EPA depends on the professional advice and other services required.
The Decision Support Service registration fee for an EPA is currently €30. When an EPA needs to be brought into force, the DSS lists a €90 notification fee. These charges are separate from professional fees and the cost of obtaining required statements from healthcare or legal professionals.
Solicitor fees vary, so anyone considering an EPA should request a written estimate before instructing a firm.
When Does an Enduring Power of Attorney Take Effect?
Creating an EPA does not mean that the attorney immediately takes control of your affairs.
An EPA is designed to operate when the donor loses capacity for the relevant decisions. There is a notification process before the attorney can begin exercising the relevant powers. The DSS also supervises attorneys once the arrangement is in operation.
This distinction is important because an EPA is a future-planning tool, not simply a way of handing over control of your finances today.
Common Mistakes to Avoid
One of the biggest mistakes is waiting too long. An EPA must be created while the donor has the necessary decision-making capacity. If capacity has already been lost, creating a new EPA may no longer be possible.
Another mistake is appointing someone without carefully considering whether they are suitable for the role. An attorney can have significant responsibilities, particularly where property and money are involved.
It is also important not to treat an EPA as a replacement for a will. An EPA operates during the donor’s lifetime and cannot give an attorney authority to make decisions after death. The DSS specifically states that decisions to be taken after death or to make or change a will cannot be included in an EPA.
Finally, make sure trusted people know that an EPA exists and understand where relevant information can be found.
Why Power of Attorney Matters More Than Ever
An enduring power of attorney in Ireland is not only relevant to older people. Any adult can face an accident, illness or other unexpected event that affects decision-making capacity.
The DSS launched a dedicated EPA website in February 2026 to help adults plan ahead. At that time, the service said it had registered more than 5,400 EPAs, with almost 2,000 registered during the second half of 2025 alone.
These figures show that advance planning is becoming more common in Ireland.
A carefully prepared EPA can reduce uncertainty for families and provide clear instructions about who should help manage important affairs. It can also give the donor greater control over how future decisions are handled.
Frequently Asked Questions
Can I make a power of attorney myself?
You can use the DSS process to make an EPA, but the arrangement has strict legal and procedural requirements. Professional legal advice can help avoid errors, particularly where property, finances or complex family circumstances are involved.
When does an enduring power of attorney take effect?
An EPA is designed to operate when the donor loses capacity for the decisions covered by it. The relevant notification process must also be completed before the attorney can exercise the powers.
Can I cancel an EPA?
An EPA can be cancelled while the donor has the required capacity. Anyone considering cancellation should obtain appropriate legal advice, particularly if the EPA has already been registered or notified.
Does an EPA cover medical treatment?
No. An EPA cannot give an attorney authority to consent to or refuse healthcare treatment. An advance healthcare directive is the separate legal mechanism for treatment decisions.
What happens if I lose capacity without an EPA?
If there is no suitable advance arrangement, the legal framework provides for other forms of decision support, including decision-making representation orders in appropriate circumstances.
Final Thoughts
A power of attorney in Ireland can be an important part of future planning. The modern system under the Assisted Decision-Making (Capacity) Act 2015 gives adults greater control over who can support them and what decisions that person can make.
For anyone considering an enduring power of attorney, the key steps are to plan early, choose a trustworthy attorney, clearly define the powers being granted and understand the registration process with the Decision Support Service.
Because the legal consequences can be significant, professional advice should be considered before completing an EPA, especially where property, business interests, substantial finances or complicated family circumstances are involved.
