Granting the Power of Attorney in Ireland

Persons interested in appointing another individual to act on their behalf in a specified situation can draw up a power of attorney. In Ireland, the power of attorney is regulated by the Powers of Attorney Act 1996 and, for enduring powers made from 26 April 2023, by the Assisted Decision-Making (Capacity) Act 2015, which gives the attorneys the right to act in the interest of their clients. If you need to be represented by a lawyer, our team of Irish lawyers can provide you with an in-depth presentation on the power of attorney legislation.

The power of attorney in Ireland has multiple applications, for business purposes as well as for individual ones. It can be used by those who cannot be present in the country during the entire process required to open a company, as well as by those who are interested in using the services of a third party to purchase residential real estate.

Below, our team of lawyers describes the characteristics of this legal device, as well as the two available forms. As needed, one of our lawyers can act in your name, as the appointed party, and assist you when you cannot be present in the country or are unable to handle a certain matter. If you need more details about granting the power of attorney in Ireland, our team can assist you.

The power of attorney for business and commercial matters

As previously stated, the power of attorney is a document that can be used by foreign investors who wish to do business in Ireland and cannot be present in the country during the entire duration of the issues they need to tend to.

The benefits of using a lasting power of attorney for personal purposes were briefly discussed above, however, this type of document can also present significant advantages when it is used for business purposes. A lasting business power of attorney allows the business owner to appoint another party, such as one of our lawyers in Ireland, to make decisions in the best interest of their company. The power can be delegated not necessarily if the business owner becomes mentally incapacitated. It can also be used when the foreign business owner is simply unavailable to travel to Ireland to handle important matters in his own name.

Some advantages of granting a business power of attorney in Ireland are the following:

Planning for incapacity: while this is not often taken into account, the business owner’s incapacity can stun the company’s operations; planning for this event is important in small or medium companies, just as in larger firms, where the individual in question can have a key role on the Board;
Business continuity: if the business activities are not frozen by the business owner’s incapacity, the company can swiftly resume its activities with the help of the appointed attorney in fact;
Business contracts: the fact that the business secures its continuity in the event of business owner incapacity will also mean that it will not lose important contracts or business opportunities;
Time to reorganize: the appointed attorney in fact can help continue the business operations until other company members have had the time to rethink their business strategy, to come up with a plan or to otherwise decide how the company will move on.

In the event in the business owner becomes incapacitated, a business lasting power of attorney will ensure the fact that the company will continue to trade, will derive profit and will be able to meet its financial requirements as well as its obligations towards its employees. In some cases, the fact that the business does not immediately face a grip perspective in the event in which its owner is incapacitated can also be very important for the business owner’s family.

Some of the powers that can be granted through a business power of attorney include the following:

access, open and close bank accounts;
update the corporate documents, make the needed submissions;
conclude corporate agreements;
make decisions regarding the company’s staff;
update the business strategy for continuance and other needed acts.

Business owners in Ireland who are interested in knowing more about succession planning and the usage of an enduring power of attorney for business matters can reach out to the experts at our law firm in Ireland. They can offer more details about granting the power of attorney in Ireland.

What are the main conditions to draw up an Irish power of attorney?

An individual can choose to be represented by the power of attorney when in a good mental health. The person can appoint the attorney to act in a certain situation, when the donor (the person requesting the power of attorney) can’t take care of a certain legal situation, such as selling a property. Also, the attorney can be appointed to act when the donor is incapacitated by a physical or mental illness. An Irish lawyer can receive a general power of attorney, which allows the lawyer to act in the interest of the donor in various situations (legal, financial, purchases). Our Irish law firm can definitely help you if you need legal representation in Ireland in a company formation matter.

The Irish legislation stipulates two types of power of attorney:

power of attorney given in a specific/general situation;
enduring power of attorney, applicable when the donor becomes incapacitated.

The power of attorney is given by the donor by signing a document which specifies what types of rights are given to the solicitor; our Irish lawyers can present to you further information on this topic.

When do you use the specific or general power of attorney in Ireland?

The specific and the general power of attorney are opposites in terms of the powers that are actually granted to the appointed party. As the name suggests, the specific one is limited in time, it is simply issues for a single, particular matter, and once this is completed, the agent will no longer have the powers granted through the legal document.

On the other hand, the general power of attorney is used by those who wish to delegate complete powers to the attorney. Simply put, the appointed individual has signature sights and is able to engage in all of the acts that the grantors would. This allows the agent to engage in all sorts of matters, from property to business or, as needed, financial issues. The agent can make payments from the grantor’s accounts, can sell or buy property in his name, make other types of purchases or arrangements, open a company in the grantor’s name, and handle business-related matters as needed.

For a power of attorney, the donor decides the duration as well as the powers the attorney will have. It should be noted that one has complete control over the use of this document, the power it allows and for choosing to work with someone outside the family. There is no need for the appointed attorney to be a family member, however, we do underline the importance of working only with a team of professionals who can be trusted, such as our Irish lawyers.

The following cannot be appointed as a representative under a power of attorney in Ireland:

Individuals under the age of 18;
Bankrupt persons;
People convicted of fraud offences or of an offence against the donor;
Individuals disqualified under the Companies Act.

Our team will also give you details on how you can use a power of attorney (and if this is an option) in case of divorce in Ireland. Separating from your spouse is a process that needs to start before you decide to get a divorce, as you must be able to show that you are already living apart (for at least two years of the three years preceding the application). Our team can give you more details.

What are the characteristics of the enduring power of attorney in Ireland?

The enduring power of attorney can be used when the donor becomes mentally incapacitated. The attorney will have the right to act on behalf of the donor, by making personal care decisions for the donor, such as where the person should live or what rehabilitation program he or she should get. These decisions are imposed by the donor when signing the power of attorney, but you should know that under the 1996 Act personal care decisions do not include healthcare (EPAs made under the 2015 Act may cover healthcare decisions, except refusing life-sustaining treatment).

It is important to note that the enduring power of attorney in Ireland is only created while the donor still has full mental capacity. This is an express condition for the use of the document in Court as well as anywhere else. Given the fact that mental capacity is a key element when granting powers through this type of document, the donor is required to provide a statement from a doctor confirming the said mental capacity.

When acting as per an enduring power of attorney in Ireland, the attorney will be able to decide where the mentally incapacitated individual lives and with whom they live, their training and rehabilitation regime, if needed. Moreover, they will have control over one’s personal papers as well as the housing and social welfare benefits. It is common for the line between personal and healthcare decisions in these cases to be an unclear one at times, however, the attorney does not have the power to decide in all cases regarding the medical treatment the donor should undergo. Our lawyers can explain this further as needed in your case.

What are the registration requirements for an enduring power of attorney in Ireland?

An enduring power of attorney enters into force only after it is registered. This takes place through an application to the Registrar of Wards of Court (for EPAs made before 26 April 2023; newer EPAs are registered with the Decision Support Service) (the application which is commonly submitted by the attorney). The approval is issued once the medical proof is provided. The donor can choose to revoke the enduring power of attorney at any point before the application for registration is made, however, once it is registered, it can be revoked only through an application submitted with the High Court.

An affidavit is submitted with the application for registration and this document includes information such as:

The address and personal details (such as the marital status) of the donor;
The address and personal details of the individuals to whom the execution of power was entrusted to;
The date on which the enduring power of attorney was executed on;
Other information on the execution of the enduring power of attorney and, as mentioned above, on the medical documents attesting to the donor’s incapacity.

The Registrar includes information on such recorded instruments as well as information about their revocation.

Before an application to register a power of attorney (and, therefore, the person appointed as attorney) with the Irish authorities is made, there is a duty to give notice to the donor and other persons.

This duty of notification is set forth by the Powers of Attorney Act, 1996 and it is included in the First Schedule of this Act. Our attorneys in Ireland briefly list some of the main issues to consider regarding this duty to give notice:

When a notice of execution is due as per regulations under section 5, the attorney makes the notification to the persons always before submitting the registration for the power of attorney in Ireland;
When any of the individuals are mentally incapable or cannot be located, then the attorney issues the said notification to the other person or persons.

The classes of individuals who must receive a notification of the intent to register a power of attorney in Ireland include the following: the donor, the donor’s wife or husband, the children of the donor, the parents of the donor, the donor’s brothers and sisters (including those of half-blood), the grandchildren, etc.

If you need information on the role of the High Court in the management of an enduring power of attorney, as well as the applications made with the Wards of Court, our attorneys in Ireland can answer your questions.

In all cases, the enduring power of attorney in Ireland ceases upon the death of the donor. However, in certain cases, for example, when the appointed party is the spouse of the donor, the document can cease before the death of the donor in the event of divorce, annulment or dissolution of the marriage or civil partnership or when the couple is granted judicial separation.

Revoking a power of attorney in Ireland

An enduring power of attorney concluded before 26 April 2023 can be revoked if this action is confirmed by the High Court. In order for the cancellation to take place, the following will be assessed by the High Court:

that the donor who wishes to revoke the document is mentally capable and it is likely to remain so;
the attorney in fact, the appointed individual is unsuitable;
the power of attorney was created as a result of fraud or pressure to draw it up.

The cancellation needs to be unequivocal and this means that the reasons to revoke it should be clear and that the party wishing to commence its cancellation states this unambiguously.

If the individual who receives the power of appointment (the donee) was unaware that the document was revoked and, as such, continued to act in pursuance of the powers therefore appointed, does not incur liability (to the donor or other individuals) for these acts, as a result of the fact that he was unaware that the power had been revoked. When an individual deals with the done not knowing that the power had been revoked, then the transaction shall remain valid in favour of that person, as if the power of attorney were in force.

A registered enduring power of attorney can be revoked or changed by informing the Decision Support Service, or DSS. This applies to enduring powers of attorney that are concluded after 26 April 2023 and are also registered with the DSS.

The DSS in Ireland registers co-decision making arrangements as well as enduring power of attorney documents that are made after a certain date. Some of the overall statistics kept by this authority include the following:

in 2025 there were 3,081 enduring power of attorney documents registered during the first six months of the year;
Most of them were registered in June (377 such documents), followed by May (when 362 enduring power of attorney documents were registered);
Decision making orders and co-decision making agreements are less common, with only 144 of the latter being registered with the DSS during the first half of 2025.

Our lawyers in Ireland can help you with more information about individual arrangements, including details on the enduring power of attorney and/or co-decision making agreements. If you live in Dublin or another city, we can help you draw up these types of documents.

The enduring power of attorney can be revoked at any time by the donor before its application for registration is lodged. Once it is registered, it cannot be revoked unless a special application is submitted to court. Our team can help you with more information about this process, as well as with legal counsel on whether or not you should revoke the document.

If you need further information on granting the power of attorney in Ireland, please contact our Irish law firm for assistance.