Revoking a Power of Attorney in Ireland

Circumstances change. A power of attorney that was appropriate when granted may no longer be needed or desired. Understanding how to properly revoke a power of attorney is just as important as knowing how to create one.

Revoking a General Power of Attorney

A general power of attorney can be revoked by the donor at any time while they have mental capacity. The revocation should:

• Be in writing (a deed of revocation is the safest approach)
• Clearly identify the power being revoked
• Be communicated to the attorney
• Be communicated to any third parties who have been dealing with the attorney

Automatic Revocation

Under the Powers of Attorney Act 1996, a general power of attorney is automatically revoked if:

• The donor loses mental capacity
• The donor dies
• The attorney dies
• The attorney becomes bankrupt (in some cases)
• Any time limit specified in the power expires

Revoking an Enduring Power of Attorney

An enduring power of attorney can be revoked, but the process depends on whether it has been registered:

Before Registration

If the EPA has not been registered, the donor can revoke it by executing a deed of revocation while they have capacity. The deed should be witnessed and communicated to the attorney.

After Registration

Once an EPA has been registered with the Courts Service, revocation requires a court application. The donor must satisfy the court that they have regained capacity. This involves medical evidence and a court hearing.

Notice Requirements

It is not enough to simply decide to revoke a power. Proper notice must be given to:

• The attorney themselves
• Any third parties (banks, property registries, businesses) who have been relying on the power
• The Courts Service or Decision Support Service if an EPA was registered

Without proper notice, third parties who deal with the attorney in good faith may be protected, even after revocation.

The Protection of Third Parties

The 1996 Act contains provisions protecting third parties who deal with an attorney without knowledge that the power has been revoked. This is why communication of revocation is essential — until third parties are notified, they may continue to honour the power.

The Importance of Written Revocation

While Irish law may recognise an oral revocation of a general power of attorney, relying on oral revocation is strongly inadvisable. A written deed of revocation provides:

• Certainty: There is no doubt about the date and terms of the revocation
• Evidence: If the revocation is later disputed, you have documentary proof
• Third-party compliance: Banks, land registries, and other institutions will require written evidence of revocation before they stop honouring the power
• International recognition: If the power was used abroad, foreign authorities will need formal written evidence of revocation

Special Considerations for International Powers

If the power of attorney was used abroad, revoking it requires additional steps:

• The deed of revocation may need to be notarised and apostilled, just as the original power was
• Foreign authorities where the power was registered (e.g., land registries, banks) must be formally notified
• The revocation may need to be translated into the language of the destination country
• Some countries have specific procedures for recording the revocation in their registries

These additional requirements make it essential to consult both an Irish solicitor/notary and, where necessary, a lawyer in the foreign jurisdiction.

What If the Donor Has Lost Capacity?

If a general power of attorney has been granted and the donor subsequently loses capacity, the power is automatically revoked by operation of law. However, this can create practical difficulties — how do third parties know the donor has lost capacity? In practice, medical evidence may need to be provided to banks or other institutions to confirm that the power is no longer operative.

This scenario is precisely why enduring powers of attorney exist — they continue in force despite the donor’s loss of capacity, ensuring that someone always has the legal authority to manage the donor’s affairs.

Practical Steps for Revocation

1. Consult a solicitor to prepare a deed of revocation
2. Execute the deed in the presence of a witness
3. Serve notice on the attorney
4. Notify all relevant third parties in writing
5. If an EPA, apply to court if it has been registered
6. Keep copies of all notices and acknowledgements

Frequently Asked Questions

Can I revoke a power of attorney at any time?

A general power can be revoked at any time while you have capacity. An unregistered EPA can also be revoked while you have capacity. A registered EPA requires a court application.

What happens if I revoke a power but the attorney continues to act?

If the attorney acts after valid revocation and proper notice, their acts are unauthorised. However, third parties who deal with them in good faith without knowledge of the revocation may be protected.

Does a power of attorney end when I die?

Yes. All powers of attorney terminate on the death of the donor.

Need Help Revoking a Power of Attorney?

Hugh Phelan can advise on the revocation process and prepare the necessary documentation. Contact his office at 021-489-7134 or email info@phelansolicitors.com.