The Powers of Attorney Act 1996 is a key legislation in Ireland that addresses enduring powers of attorney (EPAs). Prior to its enactment, there was no legal framework for individuals to designate trusted individuals to manage their affairs in cases of mental incapacity. This Act establishes a crucial mechanism for adults to create EPAs, ensuring they remain effective even after an individual becomes incapacitated, thus promoting autonomy and responsible management of personal and financial matters.

To create a valid EPA, specific formalities are outlined, including requirements for legal capacity, written documentation, witness signatures, and endorsements from both a solicitor and a medical practitioner confirming the donor's understanding and voluntariness. The Act also mandates registration with the High Court and provides ongoing oversight of attorneys, who must act in the best interests of the donor, maintain accurate records, and avoid conflicts of interest, with the potential for court intervention in cases of misuse.