Power of Attorney in Ireland: Complete Guide

What Is a Power of Attorney?

A power of attorney is a legal document that authorises someone (the "attorney") to act on your behalf in specified matters - such as managing property, handling finances, or conducting legal proceedings. The person granting the power is called the "donor." There are two main types in Ireland: a General Power of Attorney and an Enduring Power of Attorney.

General POA vs Enduring POA

A General Power of Attorney is valid only while you have mental capacity. If you lose capacity due to illness, accident, or dementia, the General POA is automatically revoked. An Enduring Power of Attorney (EPA) continues to operate even if you lose capacity - which is precisely when you need it most. The two serve fundamentally different purposes.

The Assisted Decision-Making Act

The Assisted Decision-Making (Capacity) Act 2015, which commenced in April 2023, completely changed how EPAs are created in Ireland. You can no longer use a solicitor-drafted form. EPA forms must be generated through the Decision Support Service (DSS), and the process requires certification by both a solicitor (confirming you understand what you are doing) and a GP (confirming you have mental capacity). The EPA must be registered with the DSS within 3 months, and you must notify your spouse and adult children.

When Do You Need One?

Common situations where a power of attorney is useful: extended travel abroad (General POA to manage property or finances), upcoming surgery (General POA for temporary management), buying or selling property when you cannot attend (General POA for a specific transaction), or planning ahead for potential future incapacity (EPA). Everyone should consider an EPA as part of their long-term planning.

How to Create an EPA

To create an EPA, visit the Decision Support Service at decisionsupportservice.ie. You will need to choose your attorney(s), define the powers you want to grant, complete the DSS-generated forms with a solicitor and GP, register the EPA with the DSS within 3 months, and notify your spouse and adult children. The process is more involved than a General POA, but it provides far greater protection. Find a solicitor experienced in capacity law on SolicitorCompare.ie.