Enduring Power of Attorney in New Zealand 2026 — What It Is and Why You Need It

An Enduring Power of Attorney (EPA) is one of the most important documents you can have — and one of the most commonly neglected. If you lose mental capacity without an EPA in place, your family has no legal authority to manage your finances or make health decisions on your behalf. The only remedy is an expensive and slow court process.

What Is an Enduring Power of Attorney?

An EPA is a legal document that gives a person (your attorney) authority to act on your behalf in specified areas.

“Enduring” means it remains valid even if you lose mental capacity — unlike a general power of attorney, which lapses when you lose capacity.

EPA is governed by the Protection of Personal and Property Rights Act 1988 (PPPR Act).

The Two Types of EPA in NZ

1. EPA for Property and Financial Affairs

What it covers:

• Bank accounts and savings
• Investment portfolio management
• Paying bills and expenses
• Buying or selling property
• Managing business interests
• Filing tax returns on your behalf

When it activates: You can specify in the document whether it activates:

• Immediately (useful if you want help now, e.g., while travelling)
• Only when a relevant health practitioner certifies you lack capacity (most common)
• On a specific event

2. EPA for Personal Care and Welfare

What it covers:

• Medical treatment decisions (where to receive treatment, consent to procedures)
• Where you live (home, retirement village, rest home)
• Day-to-day personal care decisions
• Interaction with healthcare providers

When it activates: This EPA can only activate after you have lost capacity. Your attorney has no authority while you retain decision-making capacity — you make your own health decisions. A health practitioner (doctor or medical professional) must certify that you lack capacity for it to take effect.

Common Misconception

Many people assume that being next-of-kin automatically grants authority to manage another person’s finances or consent to medical treatment. It does not.

• Banks will not give a spouse or adult child access to accounts without legal authority
• Hospitals cannot legally take direction from family members who aren’t the patient, unless there’s an EPA (or a court order)

What Happens Without an EPA

If you lose capacity without an EPA:

1. Family must apply to the Family Court for an order appointing a welfare guardian (for personal care) or a property manager (for finances)
2. This process can take several months
3. Legal costs are typically $3,000–$8,000+
4. The court appoints whoever it believes is appropriate — which may not be who you’d choose
5. In the interim, there is no one with legal authority to make decisions

This is avoidable entirely by making an EPA while you have capacity.

Setting Up an EPA

Who can witness/certify

An EPA must be:

• Signed by you, the donor (the person granting the EPA)
• Witnessed and certified by a lawyer or legal executive who explains the nature and effect of the document

This is not optional. An EPA signed without proper certification by a legal professional is invalid.

Cost

A typical EPA costs $200–$400 per document from a general practice solicitor. Many lawyers offer both EPAs together for $400–$700 as a package.

Public Trust offers EPA services as well.

Who to choose as your attorney

Your attorney should be:

• Someone you trust completely — they will have access to your finances
• Capable — able to understand financial and/or medical decisions
• Available — willing and able to act when needed
• Honest — EPA fraud is rare but does occur; choose someone reliable

Common choices: spouse/partner, adult child, trusted friend, professional (lawyer or accountant for property EPA).

Name a substitute attorney as a backup in case your primary attorney is unable or unwilling to act.

Multiple Attorneys

You can appoint more than one attorney. You can specify:

• Jointly — both must agree (higher protection, but slower)
• Jointly and severally — either can act alone (more practical)

For property EPAs, jointly and severally is common. For personal care, a single attorney typically avoids delays in urgent situations.

Limits on Attorney Authority

Your attorney must:

• Act in your best interests
• Keep your assets separate from their own
• Keep records of transactions and decisions
• Follow any instructions or conditions in the EPA document

An attorney cannot:

• Make gifts of your assets beyond what’s normal (e.g., large gifts to themselves)
• Change your will
• Act in their own interests against yours

The EPA can be challenged if an attorney is acting improperly. The Family Court has oversight powers.

When to Review or Update Your EPA

Review your EPA if:

• You want to change your attorney (relationship breakdown, death, unavailability)
• Your circumstances change significantly
• Your attorney can no longer act (illness, death, they decline)

Revoke an EPA by:

• Signing a deed of revocation (lawyer recommended)
• Notifying your attorney and any institutions that relied on the old EPA

EPA vs Will — Different Documents for Different Situations

All three serve distinct functions. Having a will but no EPA leaves a gap.

Timing — Set It Up Before You Need It

The most common mistake: waiting until capacity is already compromised. Once you lack capacity, you cannot legally create an EPA. The Family Court then becomes the only option.

Recommended timelines:

• Set up EPA before age 70 if you haven’t already
• Review and update after major life events
• Consider it essential at the same time as making a will

Next Steps

1. Contact a NZ solicitor to arrange both EPA documents
2. Discuss your choice of attorney with that person before appointing them
3. Store your EPA in a safe place and tell your attorney where it is
4. Tell your bank that you have an EPA and who your attorney is (banks may register the document)
5. Review alongside your will — Wills and Estate Planning NZ

→ Related: Wills and Estate Planning NZ | Aged Care Costs NZ | Retirement Hub