A lasting power of attorney (LPA) and an enduring power of attorney (EPA) are both legal documents that let someone you trust make decisions for you, but the LPA replaced the EPA on 1 October 2007. You can no longer make a new EPA; an EPA signed before that date remains valid, while everyone else now uses an LPA (gov.uk, as at August 2026, subject to change).
The other headline difference is scope. An EPA only ever covered property and financial affairs. LPAs come in two forms, one for property and financial affairs and one for health and welfare, so the newer system also lets you appoint someone to make decisions about your care and medical treatment (gov.uk, as at August 2026, subject to change). This guide sets out the differences, explains what to do if you hold an old EPA, and covers how each document is registered.
The short answer
If you are making a power of attorney today, you make an LPA, because the EPA was withdrawn for new applications in 2007. If a relative made an EPA before then and it covers their finances, it can still be used and does not need to be replaced. An EPA cannot cover health and welfare decisions, so someone who wants a say over their future care would need a separate health and welfare LPA as well (gov.uk, as at August 2026, subject to change).
Lasting vs enduring power of attorney, side by side
The table below sets out the main practical differences between the two documents in England and Wales.
| Feature | Enduring power of attorney (EPA) | Lasting power of attorney (LPA) |
|---|---|---|
| Can you make a new one? | No, withdrawn for new applications on 1 October 2007 | Yes, this is the current document |
| What it covers | Property and financial affairs only | Two separate types: property and financial affairs; and health and welfare |
| When it must be registered | Registered when the donor is losing, or has lost, mental capacity | Must be registered before it can be used at all |
| Governing law | Enduring Powers of Attorney Act 1985 | Mental Capacity Act 2005 |
| Still valid today? | Yes, if made and signed before 1 October 2007 | Yes |
Sources: gov.uk, enduring power of attorney and gov.uk, power of attorney, as at August 2026, subject to change.
What each document covers
An EPA deals only with money and property. Under one, attorneys can manage bank and building society accounts, pay bills, deal with pensions and benefits, and handle property and investments (gov.uk, as at August 2026, subject to change). It says nothing about medical care or where someone lives.
The LPA system splits those decisions into two documents. A property and financial affairs LPA does broadly the same job as the old EPA, covering money and property. A health and welfare LPA is the part with no EPA equivalent: it lets attorneys make decisions about daily care, medical treatment and living arrangements, and can only be used once the person can no longer make the decision themselves (gov.uk, as at August 2026, subject to change). Our guide to lasting powers of attorney looks at both types in more detail.
Is an enduring power of attorney still valid?
Yes. An EPA made and signed before 1 October 2007 remains legally valid and can still be used, even though no new EPAs can be created (gov.uk, as at August 2026, subject to change). There is no automatic need to replace an existing EPA with an LPA. Some families do choose to put an LPA in place as well, most often to add a health and welfare LPA, which an EPA cannot provide, or because the older document does not reflect the person's current wishes. Whether that is worthwhile depends on the individual situation, and it is the sort of question people often talk through with a professional rather than decide from a general article.
Registering each one
Both documents are registered with the Office of the Public Guardian, but the timing and cost differ.
| Item | Detail (August 2026) |
|---|---|
| LPA registration fee | £92 per LPA (£184 for both types) |
| EPA registration fee | £92 to register an existing EPA |
| When you register | LPA: before use. EPA: when the donor is losing or has lost capacity |
| Fee reduction or exemption | May apply on a low income or certain means-tested benefits |
| Time to register an LPA | Around 8 to 10 weeks if there are no mistakes |
Sources: gov.uk/power-of-attorney/register and gov.uk, register an EPA, as at August 2026, subject to change. A solicitor or will writer may charge a separate fee for preparing or checking a document.
Which one do I need?
For anyone making a power of attorney now, the choice is really between the two types of LPA rather than between an LPA and an EPA, because a new EPA is no longer an option. Many people set up both LPAs so that decisions about money and decisions about care are each covered. If you are looking after a relative who already has an EPA, the practical questions tend to be whether it needs registering yet and whether a health and welfare LPA would be a useful addition. General information of this kind is a starting point, not a decision for your own circumstances, and the details matter.
Scotland and Northern Ireland
This guide describes the law of England and Wales. Scotland has its own system of continuing (financial) and welfare powers of attorney, registered with the Office of the Public Guardian (Scotland) (publicguardian-scotland.gov.uk, as at August 2026, subject to change). Northern Ireland still uses enduring powers of attorney for financial matters and does not have the same LPA system, so the position there is different again. If your affairs touch more than one part of the UK, it can be worth checking the rules in each.
Frequently asked questions
What is the difference between a lasting and an enduring power of attorney?
An enduring power of attorney (EPA) covered only property and financial affairs and was replaced by the lasting power of attorney (LPA) on 1 October 2007. LPAs come in two types, one for property and financial affairs and one for health and welfare, so the newer system also covers care and medical decisions. You can no longer make a new EPA (gov.uk, as at August 2026, subject to change).
Is an enduring power of attorney still valid in 2026?
Yes. An EPA made and signed before 1 October 2007 remains valid and can still be used. It does not have to be replaced with an LPA, although some people add a health and welfare LPA because an EPA cannot cover care or medical decisions (gov.uk, as at August 2026, subject to change).
Can I still make an enduring power of attorney?
No. New EPAs have not been available since 1 October 2007. Anyone making a power of attorney now makes a lasting power of attorney instead, choosing the property and financial affairs LPA, the health and welfare LPA, or both (gov.uk, as at August 2026, subject to change).
Do I need to replace my EPA with an LPA?
There is no legal requirement to do so, as a valid EPA continues to work. People sometimes choose to make an LPA as well, most often to add a health and welfare LPA or because their wishes have changed. Whether that is worthwhile depends on the individual circumstances (gov.uk, as at August 2026, subject to change).
When does an EPA need to be registered?
Unlike an LPA, an EPA can be used before it is registered while the donor still has capacity. The attorney must apply to register it with the Office of the Public Guardian when the donor is becoming, or has become, mentally incapable of managing their affairs (gov.uk, as at August 2026, subject to change).
How much does it cost to register?
Registering an LPA costs £92 per document with the Office of the Public Guardian, so both types together cost £184. Registering an existing EPA also costs £92. A fee reduction or exemption may be available on a low income or certain means-tested benefits (gov.uk, as at August 2026, subject to change).
Does an enduring power of attorney cover health decisions?
No. An EPA only ever covered property and financial affairs. To give someone authority over care and medical treatment, you need a health and welfare LPA, which is registered separately with the Office of the Public Guardian (gov.uk, as at August 2026, subject to change).