What is an enduring power of attorney?

What the Law Says

The Land and Conveyancing Law Reform Act 2009 introduced the enduring power of attorney in Ireland, replacing the previous 'power of attorney' regime for situations where the donor may lose capacity.

An enduring power of attorney (EPA) allows a person (the 'donor') to appoint one or more people (‘attorneys’) to manage their property and financial affairs. Unlike an ordinary power of attorney, an EPA remains valid — or 'endures' — even if the donor later loses mental capacity.

The EPA only covers property and financial matters. It does not give the attorney authority over personal welfare, healthcare, or living arrangements — those require a separate advance healthcare directive or court appointment.

Before it can be used, the EPA must be registered with the Registrar of Wards of Court (now part of the Office of the Director of Public Prosecutions’ administrative functions, but still operating under the same legal framework). Registration can only happen after the donor has lost, or is beginning to lose, mental capacity — and only then on application by the attorney or another interested person.

The law requires the donor to sign the EPA in the presence of one independent witness who is not the attorney or a close relative. The witness must also sign the document.

Statutory Text

An enduring power of attorney is a power of attorney which, by virtue of section 52, continues to be exercisable notwithstanding the subsequent incapacity of the donor.

— Land and Conveyancing Law Reform Act 2009, s. 51 — Interpretation

What to Do

Sources