Requirements for power of attorney in Ireland in 2026

A power of attorney is a legal document that authorises one person (the attorney) to act on behalf of another person (the donor) in financial, legal or personal matters. In Ireland, there are two main types: a general power of attorney, which is used for specific transactions and lapses if the donor loses mental capacity, and an enduring power of attorney (EPA), which remains valid even if the donor loses capacity and is governed by the Assisted Decision-Making (Capacity) Act 2015 as commenced in April 2023.

Since the commencement of the Assisted Decision-Making (Capacity) Act 2015, the process for creating an enduring power of attorney in Ireland has changed significantly. EPAs must now be registered with the Decision Support Service (DSS), an independent office established under the Mental Health Commission. Whether you are planning ahead for future incapacity or need to manage someone’s affairs immediately, understanding the exact requirements before you begin will save time and prevent costly errors.

What this procedure is and what it’s for

A power of attorney (POA) is a formal legal arrangement under which one person (the donor) grants authority to another person or persons (the attorney) to make decisions or take actions on their behalf.

General power of attorney

A general power of attorney is used when the donor has full mental capacity and wants someone to act on their behalf for a defined purpose — for example, managing a property sale while living abroad. It is not suitable for long-term planning because it automatically becomes invalid if the donor loses mental capacity.

Enduring power of attorney (EPA)

An enduring power of attorney is designed to remain in force even if the donor later loses mental capacity. Since April 2023, EPAs in Ireland are governed by the Assisted Decision-Making (Capacity) Act 2015. The official body responsible for registering EPAs is the Decision Support Service (DSS), which operates under the Mental Health Commission.

An EPA can cover:

• Personal welfare decisions (healthcare, living arrangements)
• Property and financial affairs
• Both of the above

Who needs this

• Adults planning ahead in case of future incapacity (illness, accident or age-related decline)
• People who need someone to manage their affairs while they are temporarily unavailable
• Family members or carers of a person who may be losing capacity and wishes to formalise decision-making arrangements

Note: if a person has already lost capacity and has not made an EPA, a different legal route — an application to the Circuit Court for a decision-making order — may be required instead.

Documents required

The documents required differ depending on whether you are creating a general POA or an enduring power of attorney. The EPA process is more formal and requires additional steps.

For a general power of attorney

• Proof of identity of the donor (valid Irish passport or national identity card, or Irish driving licence)
• Proof of identity of the attorney (same acceptable documents)
• The completed power of attorney deed, drafted by or with the assistance of a solicitor
• Witness signatures — the donor’s signature must be witnessed by an independent adult who is not the attorney and not a family member of either party

For an enduring power of attorney (EPA)

• Proof of identity of the donor — original, government-issued photo ID (Irish passport, national identity card or driving licence)
• Proof of identity of each attorney — original, government-issued photo ID for every person named as attorney
• The EPA instrument (the legal document itself), drafted in the prescribed format set out under the Assisted Decision-Making (Capacity) Act 2015 — a solicitor must prepare or review this
• A statement by the donor’s solicitor confirming that the solicitor explained the nature and effect of the EPA to the donor and that the donor appeared to understand it at the time of signing
• A capacity statement from a registered medical practitioner or a registered psychiatrist confirming that the donor had capacity to create the EPA at the time of execution
• A statement from each named attorney confirming they understand their duties and are willing to act
• Notification letters — the donor must notify specified persons (e.g. spouse/civil partner, children aged 18 or over, or other named persons) of the intention to register the EPA; proof of notification may be required
• Completed DSS registration application form — available on the Decision Support Service website (decisionsupportservice.ie)
• Registration fee payment (see Fees section)

Notes on documents

• All documents submitted for EPA registration must be originals or certified copies as specified by the DSS.
• If any document is in a language other than English or Irish, a certified translation must be provided.
• Documents originating outside Ireland may require an apostille under the Hague Convention before they are accepted.

Steps to complete the procedure

Creating a general power of attorney

1. Decide the scope — define clearly what decisions or transactions the attorney is authorised to handle and for how long.
2. Engage a solicitor — while not legally mandatory for a general POA, using a solicitor ensures the deed is properly drafted and enforceable.
3. Draft and sign the deed — the donor signs the document in the presence of a witness. The witness must be an independent adult.
4. Retain and distribute copies — keep the original in a safe place and provide copies to the attorney and any relevant third parties (e.g. banks, land registry).

Estimated time: 1–2 weeks depending on solicitor availability.

Creating and registering an enduring power of attorney

1. Consult a solicitor — an EPA must be drafted in the prescribed legal format. Your solicitor will prepare the document and explain its effect to you.
2. Obtain the capacity statement — arrange for a registered medical practitioner or psychiatrist to assess and certify your capacity to make the EPA.
3. Sign the EPA instrument — the donor signs in the presence of the solicitor, who then signs their own statement. Each attorney also signs their statement of willingness.
4. Notify specified persons — before registration, the donor must notify the persons specified in the Act (e.g. spouse, civil partner, adult children or other named individuals) that they intend to register the EPA. Notification must be done in the prescribed manner.
5. Submit the registration application to the DSS — the completed application form, the signed EPA instrument, all supporting statements and the registration fee are submitted to the Decision Support Service. Applications can be submitted:
   • By post to the Decision Support Service, Waterloo Exchange, Waterloo Road, Dublin 4, D04 E5W7
   • Online via the DSS portal at decisionsupportservice.ie (check the website for current online submission availability)
6. DSS review period — the DSS reviews the application and notified persons have an opportunity to raise objections.
7. Registration confirmed — if no valid objection is raised, the DSS registers the EPA and issues a registration certificate. The EPA is then legally effective.

Estimated total time from starting the process to registration: 8–16 weeks, depending on solicitor scheduling, medical assessments and the DSS review period.

Fees and timelines

• Solicitor fees (general POA): typically €150–€400 depending on complexity and the solicitor’s rates; fees are set by individual solicitors and are not fixed by law.
• Solicitor fees (EPA): typically €500–€1,500 or more, reflecting the additional drafting, explanation and certification requirements.
• DSS registration fee (EPA): as of 2026, the registration fee payable to the Decision Support Service is approximately €130 (verify the current fee at decisionsupportservice.ie before submitting).
• Medical capacity assessment fee: varies by practitioner; typically €100–€250.
• Processing time at the DSS: approximately 8–12 weeks from receipt of a complete application, subject to any objections or queries raised.
• Validity — general POA: valid until revoked by the donor, or automatically invalidated if the donor loses mental capacity.
• Validity — EPA: once registered, remains valid indefinitely unless revoked by the donor (while they retain capacity), disclaimed by the attorney, or terminated by a court order.

Common mistakes and how to avoid them

• Using an outdated EPA format — the legal requirements for EPAs changed significantly when the Assisted Decision-Making (Capacity) Act 2015 was commenced in April 2023. Documents drafted under the old Powers of Attorney Act 1996 EPA regime are no longer valid for new applications. Always use the current prescribed format available from the DSS or your solicitor.
• Failing to notify all required persons before registration — the Act specifies who must be notified before an EPA is registered. Omitting a required person (e.g. an adult child) can result in the DSS refusing to register the document. Confirm the full notification list with your solicitor.
• Incomplete or missing statements — the solicitor’s statement and the medical capacity statement are mandatory. Submitting the application without them, or with statements that do not meet the prescribed wording, will cause the application to be rejected.
• Choosing an unsuitable attorney — an attorney must be aged 18 or over, must not be bankrupt (for property and financial affairs), and must not be the donor’s paid care worker. Naming an ineligible person will invalidate that appointment.
• Assuming a general POA covers incapacity — a general power of attorney lapses automatically if the donor loses mental capacity. If long-term planning is the goal, only a registered EPA provides the necessary protection.

Frequently asked questions

Can I make an enduring power of attorney without a solicitor? The law does not absolutely prohibit a donor from drafting their own EPA, but the solicitor’s statement — confirming that the solicitor explained the document to the donor — is a mandatory part of the EPA instrument. In practice, this means a solicitor must be involved. Using a solicitor also significantly reduces the risk of the document being rejected by the DSS.

What is the difference between an attorney and a next of kin? Next of kin has no automatic legal authority to make decisions on behalf of an incapacitated adult in Ireland. Only a validly registered attorney (under an EPA) or a court-appointed decision-making representative has that authority. Relying on next-of-kin status alone is not sufficient.

Can I appoint more than one attorney? Yes. You can appoint multiple attorneys and specify whether they must act jointly (all must agree on every decision) or jointly and severally (each can act independently). You can also appoint a substitute attorney in case a primary attorney is unable to act.

Can an EPA be revoked after it is registered? Yes, provided the donor still has mental capacity. Revocation must be done in writing and notified to the DSS and to the attorney. Once the donor has lost capacity, revocation is no longer possible except through a court order.

Does an Irish EPA work abroad? An Irish EPA is a document of Irish law and may not be automatically recognised in other countries. If you need the attorney to act in another jurisdiction (e.g. to manage property in another EU member state), you should seek legal advice in that country and may need an apostille attached to the document under the Hague Convention.

What to do next

The most important step is to act while the donor has full mental capacity — an EPA cannot be created after capacity has been lost. Begin by consulting a solicitor who has experience in capacity law, and arrange a medical capacity assessment in parallel to avoid delays.

The key documents to have ready are proof of identity for the donor and each attorney, the solicitor’s statement, and the medical capacity statement. Once these are in place, your solicitor can finalise the EPA instrument and submit the registration application to the Decision Support Service.

Important notice: legal requirements, prescribed forms and fee amounts can change. Always verify the current requirements directly with the Decision Support Service at decisionsupportservice.ie or by contacting them at 01 211 9750 before beginning your application. For legal advice specific to your situation, consult a qualified solicitor in Ireland.