Wills & Legal

Lasting Power of Attorney — Complete Guide 2026

England & Wales · Mental Capacity Act 2005 · Updated May 2026

What is a Lasting Power of Attorney?

A Lasting Power of Attorney (LPA) is a legal document that allows you (the donor) to appoint one or more people (attorneys) to make decisions on your behalf if you lose mental capacity. There are two types of LPA in England and Wales.

The two types of LPA

TypeCoversWhen it can be used
Property and Financial Affairs LPABank accounts, investments, property, bills, tax returnsImmediately on registration (with donor's consent) or only when donor lacks capacity — you choose
Health and Welfare LPAMedical treatment, care home decisions, day-to-day care, life-sustaining treatmentOnly when the donor lacks capacity to make the decision themselves

The registration process and fees

An LPA is not valid until it is registered with the Office of the Public Guardian (OPG). The registration process:

Fee exemption: Donors on Universal Credit, income-based JSA, ESA, Income Support, or Guarantee Credit may be eligible for a full or partial fee remission. The means test changed on 2 February 2026 — check eligibility at gov.uk/power-of-attorney/fees.

What happens without an LPA?

If you lose mental capacity without an LPA in place, no one has automatic authority to manage your affairs — including your spouse or children. Your family would need to apply to the Court of Protection for a deputyship order, which:

LPAs cannot be made after capacity is lost. The donor must have mental capacity when the LPA is signed. This is one of the most common misconceptions. Make your LPA now, while you have capacity — not when you might need it.

Pensions and LPAs from April 2027

From April 2027, unspent pension funds will form part of the taxable estate for inheritance tax. Pension nominations should be reviewed alongside your LPA to ensure they remain aligned with your overall estate plan.

Get the Lasting Power of Attorney Template

DocPilot's LPA templates for both Property & Financial Affairs and Health & Welfare — updated for the November 2025 OPG fee changes and the February 2026 means test update.

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