Enduring Power of Attorney in Ireland: How the New DSS Process Works
An enduring power of attorney (EPA) lets you choose, while you still have the capacity to do so, the person who will make decisions about your property, money and personal welfare if you later become unable to make those decisions yourself. The person who makes the EPA is called the donor, and the person appointed to act is called the attorney.
The entire Irish system changed on 26 April 2023, when the Assisted Decision-Making (Capacity) Act 2015 came into force. Every EPA made since that date is created and registered through the Decision Support Service (DSS), a service of the Mental Health Commission, under a two-step process with its own fees, deadlines and safeguards. This guide explains how the new process works, what an attorney can and cannot decide, and what happens to EPAs made under the old 1996 Act.
Information last verified on 20 July 2026. This page is general legal information for the Republic of Ireland, not legal advice.
What is an enduring power of attorney?
An ordinary power of attorney stops working the moment you lose mental capacity. An enduring power of attorney is designed to do the opposite: you make it while you have capacity, but it is built to endure, only coming into force if and when you can no longer make certain decisions yourself.
Under the 2015 Act, the EPA is one of two forward-planning tools you can put in place ahead of time, alongside the advance healthcare directive. It lets you decide who will act for you, and which decisions they can make, rather than leaving that choice to a court later.
An EPA ends on the donor's death. From that point the estate is dealt with under the will or the intestacy rules through the probate process.
What changed on 26 April 2023?
The Assisted Decision-Making (Capacity) Act 2015 commenced on 26 April 2023 and rewrote Irish capacity law. The Decision Support Service now registers, supervises and monitors EPAs, and the Act replaced the wards of court system for new cases with a modern framework of graded supports.
For people who already have capacity difficulties, the Act created three tiers of support:
| Tier | Arrangement | Who decides |
|---|---|---|
| 1 | Decision-making assistance agreement | You decide, with help getting and understanding information |
| 2 | Co-decision-making agreement | You and your co-decision-maker decide jointly |
| 3 | Decision-making representation order | A representative appointed by the court decides for you |
The EPA sits alongside these tiers as a planning tool: you make it while well, and it is only activated if capacity is later lost.
Step 1: making and registering your EPA
A 2015-Act EPA has strict execution formalities. The document must include:
- a statement by you, the donor, that you understand what the EPA does
- a capacity statement from a doctor or other healthcare professional
- statements from a legal practitioner, meaning a practising solicitor or barrister, confirming that you understood the document and that they have no reason to believe it is being executed as a result of fraud, coercion or undue pressure
- a statement by each attorney confirming that they understand and consent to the role
- the signatures of 2 witnesses.
The witnesses have to qualify. Both must be at least 18, at least one must not be an immediate family member of either you or the attorney, and neither may be an employee or agent of the attorney.
In practice the EPA is created through the MyDSS online portal operated by the Decision Support Service. You must also give notice of the EPA to certain people, and section 68(3) of the 2015 Act requires that notice to be given at the same time as you apply to register. The notice parties include your spouse, civil partner or cohabitant, your children over 18, any decision supporter you have already appointed and any designated healthcare representative. Where fewer than three such people exist by default, you must name at least 2 notice parties yourself.
You must then register the EPA with the DSS within 3 months of executing it, or of receiving all the completed supporting documentation, whichever is the later. The registration fee is €30. Registration alone does not hand over any power: you continue making your own decisions for as long as you have capacity.
Step 2: what happens when the donor loses capacity?
The EPA only takes effect when three things are true: it is registered with the DSS, the donor lacks capacity for the relevant decisions, and the DSS has been notified of that incapacity and has accepted the notification.
When your attorney believes you can no longer make the relevant decisions, they notify the DSS and pay a €90 fee. The notification must be accompanied by statements from 2 doctors or healthcare professionals confirming the loss of capacity. The DSS then informs the donor and the notice parties.
A 5-week objection window follows. Objections can be made on the grounds set out in section 71B of the Act. In urgent cases the DSS can fast-track its review within 5 working days, but the 5-week objection period still applies.
The Act also gives the attorney limited urgent powers while the notification is pending: they can act to maintain the donor, prevent loss to the donor's estate and take decisions that cannot be deferred, and they must report any such actions to the DSS.
What can an attorney decide?
An EPA can cover property and affairs, which means money, bills, bank accounts and dealing with property, and personal welfare, which covers matters such as where you live and day-to-day care arrangements. You can make it as broad or as narrow as you choose.
One thing it can never cover is medical treatment. Decisions about refusing or requesting treatment belong in an advance healthcare directive, which is a separate planning document under the same Act.
Section 65 of the 2015 Act sets out who cannot act as your attorney, and it draws a distinction that is easy to get wrong. Some people are barred outright: anyone under 18, and a person convicted of an offence against you or against your child. So is the owner or registered provider of a designated centre or mental health facility in which you live, along with anyone residing with, employed by or acting as agent for that owner, unless that person is your spouse, civil partner, cohabitant, parent, child or sibling. Anyone convicted of an offence under sections 15A, 34, 80, 90 or 145 of the 2015 Act is also barred outright.
A second group is barred only from property and affairs, and may still act under an EPA limited to personal welfare decisions: undischarged bankrupts, people in a debt settlement arrangement or personal insolvency arrangement, people convicted of an offence involving fraud or dishonesty, and people restricted or disqualified under the Companies Acts.
An attorney managing your affairs may also end up handling practical matters such as a nursing home application on your behalf: see our guide to the Fair Deal scheme.
Is an EPA made before 26 April 2023 still valid?
Yes. An EPA correctly made under the Powers of Attorney Act 1996 before 26 April 2023 remains fully valid, and it does not move into the DSS registration system.
The activation route is the older one. When the donor loses capacity, the attorney registers the EPA with the Office of Wards of Court. The application is supported by a medical certificate, notice is given to the required people, and a 5-week notice and objection period runs under section 10(3) of the 1996 Act. Once registered, a 1996-Act EPA can only be revoked by the High Court.
Only one function moved to the new system: complaints about how a 1996-Act EPA is being operated now go through the DSS complaints procedure rather than the High Court.
If you revoke an old 1996-Act EPA in order to replace it with a 2015-Act version, the DSS operates a specific fee waiver for registering the replacement.
DSS fees at a glance
| Service | Fee |
|---|---|
| Register an enduring power of attorney | €30 |
| Notify an EPA to bring it into force | €90 |
| Make changes to a registered EPA | €30 |
| Register a co-decision-making agreement | €90 |
| Decision-making assistance notification | €15 |
A fee waiver is available where your equivalised income is below €17,998 after tax. That figure is derived from Central Statistics Office data and is updated annually, so check the current threshold with the DSS.
Making an EPA is also a natural moment to review your will and the inheritance tax position of the people you want to provide for. For all of our Irish legal guides, see the Ireland hub.
Frequently asked questions
This page is general information about enduring powers of attorney in the Republic of Ireland and is not legal advice. Capacity law is detailed and every situation is different, so speak to a solicitor before making or activating an EPA, and contact the Decision Support Service for guidance on registration, notification and fees.
Frequently Asked Questions
How much does an enduring power of attorney cost in Ireland?
The DSS charges €30 to register an EPA and €90 to notify it into force when the donor loses capacity, with changes to a registered EPA costing €30. You will usually also pay your own solicitor and doctor for the required statements. A fee waiver applies where your equivalised income is below €17,998 after tax, a figure the DSS updates annually.
When does an EPA come into force?
Only when the donor lacks capacity. The attorney notifies the Decision Support Service with statements from 2 doctors or healthcare professionals, and after a 5-week objection window the DSS can accept the notification. Until then the donor continues to make their own decisions.
Do I need a solicitor to make an EPA?
In practice, yes. A valid 2015-Act EPA must include statements from a legal practitioner, a practising solicitor or barrister, confirming that you understood the document and that they have no reason to believe it is being executed as a result of fraud, coercion or undue pressure. It also needs a capacity statement from a doctor or healthcare professional and the signatures of 2 qualifying witnesses.
Can my attorney make medical decisions for me?
No. An EPA can cover property, money and personal welfare, but medical treatment decisions are excluded. To set out your treatment wishes you make a separate advance healthcare directive under the 2015 Act.
Is my old EPA from before 2023 still valid?
Yes. EPAs properly made under the Powers of Attorney Act 1996 before 26 April 2023 remain valid. On loss of capacity they are registered with the Registrar of Wards of Court rather than the DSS, and once registered they can only be revoked by the High Court. Complaints about them do now go to the DSS.
What is the deadline for registering a new EPA?
A 2015-Act EPA must be registered with the Decision Support Service within 3 months of being executed, or of the completed supporting documentation being received, whichever is the later. It can only take effect once it is registered, the donor lacks capacity and the DSS has accepted the incapacity notification, so registering promptly protects the arrangement.
What happens to an EPA when the donor dies?
It ends. Authority over the estate then passes to the executor or administrator under the will or the intestacy rules, through the probate process.
Updates
The Assisted Decision-Making (Capacity) Act 2015 commenced. All new EPAs are now made and registered through the Decision Support Service, no new wards of court are admitted, and the three-tier decision-support framework began operating.
Complaints about EPAs made under the Powers of Attorney Act 1996 moved to the DSS complaints procedure. Activation of those older EPAs stays with the Registrar of Wards of Court and the High Court.
Sources and References
- Citizens Information: Enduring power of attorney(citizensinformation.ie).gov
- Decision Support Service: Decision support arrangements(decisionsupportservice.ie).gov
- Decision Support Service: Enduring power of attorney (EPA)(decisionsupportservice.ie).gov
- Assisted Decision-Making (Capacity) Act 2015, revised Act: sections 59, 60, 65, 68, 71A and 71B(revisedacts.lawreform.ie).gov
- Decision Support Service: Fees(decisionsupportservice.ie).gov