Enduring Power of Attorney in New Zealand

What is an Enduring Power of Attorney?

An Enduring Power of Attorney (EPA) is a legal document under the Protection of Personal and Property Rights Act 1988 that lets one person (the donor) appoint another person (the attorney) to make decisions on their behalf if they lose mental capacity. Unlike an ordinary power of attorney, an EPA continues — or "endures" — once the donor can no longer make decisions personally.

New Zealand law recognises two distinct types of EPA, and most adults need both:

• Property EPA — covers money, property, and other financial affairs. Can take effect immediately or only on incapacity.
• Personal Care & Welfare EPA — covers health, accommodation, and personal matters. Only takes effect on certified loss of mental capacity.

Without an EPA in place, family members must apply to the Family Court under the same Act for the appointment of a property manager and/or welfare guardian — a process that typically costs $1,500 to $5,000 in lawyer fees and takes several months.

Property EPA vs Personal Care EPA — Side-by-side

Why every adult New Zealander should have both

Mental incapacity is not only an end-of-life issue. A stroke, head injury, severe mental illness, or early-onset dementia can leave a person unable to manage their affairs at any age. Without EPAs in place:

• The bank cannot release funds to your spouse — even from a joint account, in some cases.
• No-one has authority to sign tax returns, pay the mortgage, or sell investments.
• No family member has legal authority to consent to medical treatment beyond the doctor's own "best interests" judgement under section 18 of the PPPR Act.
• The Family Court must appoint a property manager and welfare guardian, often someone the family barely knows.

An EPA put in place while the donor has capacity gives the family clear, immediate authority at a fraction of the time and cost of a court appointment.

Who can be your attorney

Under the PPPR Act 1988, an attorney must be:

• 18 years of age or older;
• Mentally capable at the time of appointment;
• Not an undischarged bankrupt (Property EPA only);
• Not a paid carer of the donor or an owner/employee of the donor's residential care facility (Personal Care & Welfare EPA only).

Family member, professional, or trustee corporation?

Common choices include:

• Spouse or partner — usually the first choice for both EPAs. Consider a successor in case both partners lose capacity at the same time (e.g. car accident).
• Adult child — common as a successor or co-attorney. Be alive to family dynamics if siblings will not agree on joint decisions.
• Sibling, friend, or other family member — useful where children are overseas or too young.
• Trustee corporation (Public Trust, Perpetual Guardian, Trustees Executors) — available for Property EPA appointments where no suitable family member is willing or able. Fees apply.
• Lawyer or accountant — can act as a Property EPA attorney but cannot be a Personal Care & Welfare attorney if they are paid for the work in a way that creates a conflict.

When an EPA takes effect

Property EPA

The donor chooses, at the time of signing, between two trigger points:

1. Immediately — the attorney can act straight away, alongside the donor. Useful for older donors, people travelling overseas, or those entering hospital for major surgery.
2. Only on incapacity — the attorney can only act once a registered medical practitioner has certified in writing that the donor is mentally incapable.

Choosing "immediately" does not remove the donor's own authority — the donor can continue to make their own decisions while they have capacity. The attorney simply has authority to also act.

Personal Care & Welfare EPA

This EPA can only take effect once a medical practitioner has certified mental incapacity in writing. There is no "immediate" option, because welfare decisions are inherently personal and the law assumes the donor retains those decisions while capable.

How much does an EPA cost in NZ?

Typical New Zealand market pricing in 2026:

• Single EPA (Property or Personal Care): $250 – $500
• Both EPAs for one person: $400 – $800
• Couples package — mirror wills + 4 EPAs: from $850 to $1,500
• EPA with custom conditions or restrictions: $500 – $900 depending on complexity

Bundling EPAs with wills is usually the cheaper route — see the Wills & EPAs guide for combined pricing, and the pricing page for current quoted ranges across the EstatePlanning.co.nz panel.

By comparison, applying to the Family Court for a property manager or welfare guardian after capacity is lost typically costs $1,500 to $5,000 or more in lawyer fees, plus court filing fees, and takes 3 to 6 months. The EPA is materially cheaper and faster.

EPA vs Trust vs Will — which do I need?

These three documents do different jobs and most New Zealanders need all three:

• Will — directs what happens to your assets after you die. Read more in the wills guide.
• EPA — directs who makes decisions while you are alive but no longer mentally capable.
• Family trust — holds assets outside your personal name during your lifetime, providing asset protection and succession benefits. Read the family trusts guide or the will vs trust comparison.

An EPA does not cover assets already held by a family trust — those are governed by the trust deed and the Trusts Act 2019. An EPA also stops having effect on the donor's death; from that point the will and the executor take over.

Steps to set up your EPA

What happens if you don't have an EPA?

If you lose mental capacity without an EPA in place, the Protection of Personal and Property Rights Act 1988 requires a family member or other interested party to apply to the Family Court for the appointment of:

• A property manager — equivalent to a Property EPA attorney, but appointed by the court; and/or
• A welfare guardian — equivalent to a Personal Care & Welfare EPA attorney, but appointed by the court.

The application process involves:

• Affidavit evidence of the person's incapacity (usually from a GP and a specialist);
• Notice to all close family members, any of whom can oppose the appointment;
• A Family Court hearing if the appointment is contested;
• Ongoing court reporting requirements for the property manager (usually annually).

Typical cost: $1,500 to $5,000 in lawyer fees for an uncontested application, plus court filing fees. Contested applications routinely exceed $10,000. Timeframe: 3 to 6 months for a straightforward case, longer if family members disagree about who should be appointed.

A pair of EPAs prepared in advance avoids this entire process.

How to revoke or change an EPA

An EPA can be changed or revoked at any time while the donor still has mental capacity:

• Revocation — the donor signs a written notice of revocation and gives a copy to the attorney. The PPPR Act requires written notice; verbal revocation is not effective.
• Variation — for minor changes, a deed of variation can be signed. For substantive changes (different attorney, different scope), a fresh EPA is usually drafted with an express revocation clause cancelling the previous one.
• Automatic ending — an EPA ends on the donor's death, the attorney's death, the attorney becoming mentally incapable, the attorney becoming bankrupt (Property EPA), or the dissolution of a marriage if the spouse was the attorney (unless the EPA expressly says otherwise).

Once the donor has lost capacity, only the Family Court can vary or revoke an existing EPA, on application by a family member, the welfare guardian, or another interested party.

Common conditions and restrictions

An EPA does not have to give the attorney unlimited authority. Common restrictions written into NZ EPAs include:

• Requirement to consult named family members before major decisions (such as selling the family home);
• Cap on gifts the attorney can make from the donor's estate without further consent;
• Requirement to provide the donor's accountant or another nominated person with annual statements;
• Specific instructions about residential care (e.g. "remain in own home for as long as practicable");
• Limits on the attorney's ability to act in transactions where the attorney has a conflict of interest.

These conditions are agreed at drafting and written into the EPA itself. A well-drafted EPA balances giving the attorney enough authority to act efficiently against the donor's wish for oversight.