An Enduring Power of Attorney is a legal document established as a consequence of the Enduring Powers of Attorney Act 1996 which sets out the wishes of a person in the event that they become of unsound mind or incapacitated (such as following a stroke or other serious illness or the onset of Alzheimer’s Disease or a similar condition). This document, which is legally binding, provides clear directions by the client, while they are still of sound mind, as to how they wish their affairs, financial and otherwise, to be dealt with and to whom the power of attorney is given (e.g. a close relative or family friend). Such matters include whether a family home should be sold, where they should live etc., This power only comes into effect in the event that the client is rendered incapable of looking after his/her own affairs at which time the appointed attorney can (subject to certain formalities) immediately take over such affairs, cutting out all the difficulties which can otherwise arise at such times.

We have advised many clients and their attorneys concerning the execution and subsequent registration of an enduring power of attorney.

This document should not be confused with a “living will” which presently is not recognised under Irish Law.