Enduring Power of Attorney Ireland: Everything You Need to Know (2026)

An Enduring Power of Attorney (EPA) is one of the most important — and most overlooked — legal documents in Ireland. While most people understand the value of a will, far fewer have put an EPA in place. This guide explains what an EPA is, how it works under the new Assisted Decision-Making (Capacity) Act 2015, and why having one in place now could be the most important legal step you ever take.

What Is an Enduring Power of Attorney?

An Enduring Power of Attorney is a legal document in which you (the “donor”) appoint one or more people (your “attorneys”) to make decisions on your behalf if you lose the mental capacity to do so yourself. Unlike a general power of attorney, which ceases to be valid if you lose capacity, an EPA is specifically designed to endure — it either comes into effect or continues to be effective when you lose capacity.

What Changed Under the Assisted Decision-Making (Capacity) Act 2015?

This is the most important change in Irish EPA law in decades. The Assisted Decision-Making (Capacity) Act 2015 came into full operation on 26 April 2023, replacing the old Powers of Attorney Act 1996 framework entirely. Key changes include:

• EPAs are now registered with the Decision Support Service (DSS) — a new independent state body — before they can be used
• The role of the Personal Advocate and Specified Persons (people who must be notified when the EPA is being registered for use) has been introduced
• The EPA must be registered with the DSS before it can be activated — this is a new step not required under the old regime
• Stronger safeguards are in place to protect donors from abuse or undue influence
• EPAs made under the old 1996 Act remain valid until 26 April 2028 but cannot be newly created under that system

What Decisions Can an EPA Cover?

Under the new framework, an EPA can cover two broad categories of decision:

Property and Financial Affairs

• Managing bank accounts and investments
• Paying bills and managing day-to-day finances
• Buying, selling, or managing property
• Making tax returns and dealing with Revenue
• Running a business

Personal Welfare

• Healthcare decisions — consenting to or refusing medical treatment
• Where you live and your care arrangements
• Your daily routine and lifestyle decisions
• Social activities and contacts

You can grant both types of authority in a single EPA, or limit the scope to one category or specific decisions.

Who Should Have an Enduring Power of Attorney?

The short answer is: everyone. An EPA is not just for older people or those with existing health conditions. Accidents, sudden illness, or injury can affect anyone at any age. An EPA is particularly important if you:

• Own property or have significant assets
• Run a business that would need continuity if you were incapacitated
• Have family members who depend on you financially
• Have a family history of dementia or other conditions affecting capacity
• Want to ensure a specific trusted person — not a court-appointed stranger — manages your affairs

Without an EPA, if you lose capacity your family may need to apply to the Circuit Court for a Decision-Making Representative Order — a process that is costly, time-consuming, and stressful. An EPA avoids all of this.

How to Make an Enduring Power of Attorney in Ireland

Under the new framework, the process for creating an EPA involves several steps:

1. Choose your attorney(s): Select one or more trusted adults to act on your behalf. You can appoint joint attorneys (who must act together) or joint and several attorneys (who can act independently)
2. Choose your specified persons: These are people who will be notified when your attorney applies to register the EPA for use — typically close family members
3. Get a capacity statement: A registered healthcare professional must confirm that you have the mental capacity to create the EPA
4. Have the EPA drafted and executed: The EPA must be signed and witnessed in accordance with the Act. A solicitor drafts the document and ensures correct execution
5. Register with the DSS: The EPA must be registered with the Decision Support Service before it can be used. This can be done immediately or when needed

Frequently Asked Questions

What is the difference between a general power of attorney and an enduring power of attorney?

A general power of attorney ceases to be valid if the donor loses mental capacity. An EPA is specifically designed to remain valid (or come into effect) in that situation. For long-term planning, an EPA is almost always the appropriate document.

Can I make an EPA if I already have early-stage dementia?

You can make an EPA as long as you currently have sufficient mental capacity to understand what you are doing. A capacity assessment by a healthcare professional is required. It’s important to act while you still have capacity — you cannot make an EPA after losing it.

How much does an EPA cost in Ireland?

At Online Legal Services, we offer a fixed-fee EPA drafting service. Contact us for current pricing. The DSS also charges a registration fee.

Can I revoke an EPA?

Yes — you can revoke an EPA at any time while you have mental capacity to do so. The revocation must be in writing and the DSS must be notified.

Act Now — While You Still Can

The most important thing to understand about an EPA is that you can only make one while you have mental capacity. Once capacity is lost, it’s too late. Our fixed-fee EPA drafting service makes the process straightforward. Also see our Online Will Drafting Service for comprehensive estate planning, or book a 30-minute consultation to discuss your situation.

This article is for informational purposes only and does not constitute legal advice. For advice specific to your situation, please consult a qualified Irish solicitor.

Related guides

• Enduring Power of Attorney in Ireland — 2026 Plain-English Guide
• Making a Will in Ireland — The 2026 Guide
• Being an Executor of a Will in Ireland
• Probate Fees in Ireland: A 2026 Breakdown

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