An enduring power of attorney (EPA) is a legal document that gives someone you trust the power to make decisions about your personal or financial matters if you are unable to look after your personal care and welfare or property. 

Types of Enduring Power of Attorney

There are two types of Enduring Powers of Attorney:

• Enduring Power of Attorney for personal care and welfare: Gives someone the power to make decisions about your health and welfare.  An EPA for personal care and welfare can be made before it is needed.  It only comes into effect when a donor loses their decision-making capacity.  Only 1 person can be appointed in this role. However, you can also name a successor attorney who can step in if the initial attorney is unable to act. Additionally, you can specify individuals your attorney should consult with before making decisions about your care and welfare.
  
  
• Enduring Power of Attorney for property: Gives someone the power to look after your money and property.  An EPA for property can also be made before it is needed.  It can come into effect before or after the donor loses their decision-making capacity.  More than one person can be appointed to this role, depending on the wording in the EPA, and you can also appoint successor attorneys to step in if your original attorney's appointment ends.  This could be because they are no longer able to do so or willing to act in this capacity, 

You can set up an EPA through a lawyer or trustee corporation. You can appoint the same person to act in relation to both property and care and welfare, or you can appoint different people.  If you become ‘mentally incapable’, for example because of an illness or accident, you can specify the type of health practitioner you want to assess your decision-making capacity. You can also appoint different attorneys for different aspects of your personal care and welfare, and put any conditions and restrictions on this that you want.  You can also decide whether your property attorney should have the power to apply to the Court to make or amend a will for you.

EPAs are separate from a will and have no authority after the donor's death. 

Resources:

For more information click on the links below:

Enduring power of attorney for property - NZ government 2025

NZ Legislation - Schedule Forms - Enduring POA property

MSD - EPOA property