Enduring Power of Attorney in Ireland — Complete 2026 Guide

An Enduring Power of Attorney (EPA) is a legal document that allows you to appoint one or more trusted people (your "attorneys") to manage your affairs if you lose mental capacity. Under Ireland's Assisted Decision-Making (Capacity) Act 2015, EPAs have been significantly reformed and are now registered with the Decision Support Service (DSS).

Why Is an EPA Essential?

Without an EPA, if you lose capacity due to stroke, dementia, or serious accident, your family has no automatic legal authority to manage your affairs. They cannot access your bank accounts, pay your mortgage, or make decisions about your care without going to the Circuit Court for a decision-making representation order — an expensive and slow process.

An EPA puts your chosen person in charge from day one of incapacity, without court involvement.

What Can an EPA Cover?

Under the 2015 Act, an EPA can cover:

• Property and financial affairs: Bank accounts, bills, investments, property management, selling property, making gifts
• Personal welfare: Healthcare decisions, where you live, care arrangements, day-to-day welfare

You choose which areas to grant — financial only, welfare only, or both.

Choosing Your Attorney

Your attorney must be over 18, not bankrupt, and not have a disqualifying criminal conviction. Choose someone you trust completely. Most people choose a spouse, adult child, or sibling. You can appoint:

• A single attorney
• Multiple attorneys acting jointly (must all agree)
• Multiple attorneys acting jointly and severally (any one can act alone)
• A substitute attorney in case the primary cannot act

Safeguards in the 2015 Act

The new EPA regime includes important protections:

• The solicitor must certify you have capacity when making the EPA
• Specified persons (usually close family) are notified of the EPA and have an opportunity to object
• The EPA is registered with the Decision Support Service, which maintains oversight
• The DSS can investigate complaints about attorneys and, where necessary, revoke an EPA

The EPA Registration Process

1. Consult a solicitor — advises on scope, drafts the EPA
2. Solicitor certifies your capacity
3. You sign the EPA
4. Your attorney signs their acceptance
5. Specified persons are notified; 5-week waiting period for objections
6. If no valid objection, the EPA is registered with the DSS

When Does the EPA Take Effect?

A registered EPA takes effect when you lack capacity to make a particular decision. Your attorney does not have authority to act while you retain capacity (unless you expressly permit certain actions earlier). The DSS issues a statement of capacity loss when required.

Cost and Timing

Making an EPA with a Cork solicitor costs approximately €400–€800. The registration process takes several weeks. Make your EPA while you have capacity — do not wait until there is a health crisis. See: EPA Cost Ireland.