What is an Enduring Power of Attorney ?

Cosgrove Gaynard Solicitors

If for some reason you were unable to take care of yourself personally and financially what would happen?

What is an Enduring Power of Attorney ?

If for some reason you were unable to take care of yourself personally and financially what would happen?

If something should happen and you have not appointed an Attorney it may cause serious problems for your next of kin who may have to make you a ward of court to deal with your assets. This is a complicated, expensive and sometimes lengthy procedure and whilst your next of kin are waiting for this to complete your bills cannot be paid nor can your affairs be looked after.

Under the Powers of Attorney Act 1996 it is possible for you to make provision for these situations. An Enduring Power of Attorney (EPA) enables you to grant authority to a named person or persons (your Attorney) to act on your behalf and deal with your property and financial affairs in the event that you become unable to do so.

The Enduring Power of Attorney does not actually come into effect until such time as you are unable to act for yourself and have become or are becoming mentally incapable. No one likes to consider the possibility of their own mental incapacity however by signing an Enduring Power of Attorney you can ensure that your personal welfare and affairs are looked after by the persons you have chosen yourself.


Your solicitor prepares the necessary documentation which includes a statement from your doctor confirming you were of sound mind when making the EPA, a statement from your solicitor confirming you understood the legal effect of the document, written acceptance by your attorney or attorneys to act and written notification to two parties of the existence of the EPA. It is wise to store your Enduring Power of Attorney with your solicitor until such time as it may be required.


An Enduring Power of Attorney can contain restrictions and the powers granted to your Attorney can be tailored to your own requirements. The 1996 Powers of Attorney Act provides that an Enduring Power of Attorney  may give the Attorney power to act on the Donor’s behalf in relation to any one or more of the following:-

All or a specified part of the Donor’s property

All or a specified part of the Donor’s business or financial affairs

To make personal care decisions affecting the Donor

To make appropriate gifts to any of the Donor’s relations or friends or favourite charity of the Donor

To make any such powers subject to conditions and restrictions.


Personal care decisions must be made in the Donor’s best interest and can include the following decisions:-

Where the donor should live

With whom the Donor should live;

Whom the Donor should see and not see

What training or rehabilitation the Donor should get

The Donor’s diet and dress

Who may inspect the Donor’s personal papers

What housing, Social Welfare or other benefits the Donor needs.

However, the Donor is under no legal obligation to give the Attorney power to make any personal care decisions and can limit the Attorney’s role to the business or financial affairs only of the Donor.

In summary an Enduring Power of Attorney is strongly recommended for anyone who wants to minimise the legal problems their next of kin may face should they become mentally incapacitated in the future.


© Cosgrove Gaynard Solicitors. All rights reserved.

All news
My business is struggling, what are my options

When a business fails, for whatever reason, the liquidation of the company should not be the only option considered. There is another option to be considered called examinership.

Text Link
The remortgage legal process explained

Remortgaging is the process of moving your mortgage to a new lender from your existing lender. People may choose to remortgage for various reasons, including to pay off other debts, to reduce monthly payments, or even to pay off the mortgage earlier. This article will guide you through the legal process of remortgaging and how you can go about doing it.

Text Link
New Personal injuries guidelines in Ireland

New guidelines have been introduced for Personal Injury claims in Ireland. See our article below which sets out the practical implications of when the new guidelines come into effect and how they may affect your personal injury claim.

Text Link
SCARP - Small company administrative rescue process announced

The Minister for Trade, Promotion, Digital and Company Regulation, yesterday announced government approval for the priority drafting of the Companies (Small Company Administrative Rescue Process and Miscellaneous Provisions) Bill 2021. The Bill amends the Companies Act 2014 by providing for a simplified restructuring process referred to as SCARP (small company administrative rescue process) for small and micro companies.

Text Link
Mortgage documentation : explained

Mortgage documentation explained. If you are buying a property and seeking finance, there are certain documents that will be required by your bank.‍ Once you are sale agreed on your property and have instructed your solicitor, you will need to inform your bank or lending institution of your solicitor’s details so that the bank can issue your loan offer and loan pack to them.

Text Link
FAQ'S on the recently enacted VASP registration process with the Central Bank

FAQ'S on the recently enacted VASP registration process with the Central Bank‍. Further to our recent article on the registration process, we have set out a number of replies to frequently asked questions that are arising from both current and new virtual asset service providers in Ireland.‍

Text Link