Power of Attorney Ireland — Complete EPA Guide 2026

An Enduring Power of Attorney (EPA) is one of the most important legal documents you can make in Ireland. It appoints a trusted person to manage your affairs if you become mentally incapacitated. Without one, your family may face expensive and lengthy court proceedings to manage your finances or make decisions about your care.

What Is an Enduring Power of Attorney?

An EPA is a legal document that:

• Appoints one or more people (your "attorneys") to act on your behalf
• Continues to be valid even if you later lose mental capacity
• Can cover financial/property decisions, personal welfare decisions, or both

Unlike an ordinary Power of Attorney, which becomes invalid if you lose capacity, an enduring power is specifically designed to operate during incapacity.

The Assisted Decision-Making (Capacity) Act 2015

Ireland's EPA law was significantly updated by the Assisted Decision-Making (Capacity) Act 2015 (and the 2022 Amendment Act). Key changes from the old system:

• EPAs are now registered with the Decision Support Service (DSS) — not the High Court
• The EPA can now cover personal welfare decisions as well as property/finance
• The person making the EPA (donor) must be certified as having capacity by their solicitor
• A notification and objection procedure applies before the EPA is registered

Who Should Be Your Attorney?

Your attorney must be over 18, not bankrupt, and not have a disqualifying criminal conviction. Choose someone you trust absolutely. You can appoint:

• One attorney (most common)
• Two or more attorneys acting jointly (both must agree)
• Two or more attorneys acting jointly and severally (either can act alone)
• A substitute attorney to take over if the primary attorney cannot act

What Can an EPA Cover?

• Property and financial affairs: Managing bank accounts, paying bills, selling property, managing investments, making gifts from your estate
• Personal welfare: Where you live, healthcare decisions, day-to-day personal care

How to Make an EPA in Ireland

1. Consult a solicitor — they advise on scope and content and certify your capacity
2. The solicitor prepares the EPA document
3. You sign the EPA; your solicitor certifies your capacity
4. Your attorney signs an acknowledgment of their role and duties
5. Specified persons (usually close family) are notified — they have an opportunity to object
6. The EPA is registered with the Decision Support Service

Cost of Making an EPA in Ireland

Solicitor fees for preparing an EPA typically range from €400–€800 depending on complexity. Many Cork solicitors offer a combined will + EPA package at a reduced total cost. See: EPA Cost Ireland.

What If You Don't Have an EPA?

If you lose mental capacity without an EPA in place, your family must apply to the Circuit Court for a decision-making order or representation order under the 2015 Act. This is time-consuming, expensive, and must be renewed. An EPA costs a fraction of the price and is in place when needed.

EPA and Your Will — A Complete Plan

Your EPA and your will work together. Your will governs your assets after death; your EPA governs them during your lifetime if you lose capacity. Every adult should have both. See: EPA Solicitors Cork.