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MechanismIEReviewed October 2026
The Irish instrument that lets a person appoint an attorney whose authority endures if they later lose capacity. Under the Assisted Decision-Making (Capacity) Act 2015 it is registered with the Decision Support Service and activates once notified, and the Act replaced the older wards-of-court system from 26 April 2023.
It is Ireland’s counterpart to the English lasting power of attorney, and it is the instrument to put in place where a corridor family holds Irish assets.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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