An LPA may be established for many reasons, for example, it may be to look after specific aspects of your financial affairs or to make decisions about your health and welfare should you lose the capacity to do so.

There are 2 types of LPA, one for property and financial affairs and one for health and welfare. You can make one or both. LPAs replaced the previous system of enduring powers of attorney, however, enduring powers of attorney created before October 2007 are still valid.

Each LPA must be registered with the Office of the Public Guardian (OPG), at a cost of £82 each, before they can be used (unless you qualify for a fee exemption). It can take up to 3 months for the LPA to be registered and become valid.

The key difference between the 2 types of LPA is that a property and financial affairs LPA can be used while someone still has capacity, for example while they are on holiday or living abroad, whereas a health and welfare LPA can only be used when mental capacity has been lost.

Usually no more than 2 or 3 primary attorneys are appointed; they may be family members, friends or professionals known to you. Attorneys must be over 18, have mental capacity to make decisions, not be bankrupt nor be subject to a debt relief order. Replacement attorneys may also be appointed in case any of the primary attorneys cannot