Power of Attorney (PoA)

Power of Attorney (PoA)

A PoA is a written document giving someone else the authority to take actions or make decisions on a person’s behalf. This could be to deal with financial affairs and/or welfare matters, and could be used in the future if the person was to become incapable.


The following are types of power of attorney:

  • Continuing:
    • Decisions to be made about property and financial affairs
  • Welfare:
    • Decisions to be made about health and welfare matters
  • Combined:
    • Decisions to be taken about financial affairs and personal welfare

A PoA must be registered with the Office of the Public Guardian before it can be used. 

Advance Directives and Statements

An advance directive (sometimes known as an advance directive to refuse treatment, an ADRT or living will) is a decision made by the patient to refuse certain treatment types in the future should they lose the capacity to make such decisions at a later date. 

The patient must specify which treatments they are refusing in the advance decision. In Scotland, an Advance Directive to Refuse Treatment can be made by anyone over the age of 16 who has the mental capacity to do so. It should be taken into account by healthcare professionals but they are not legally bound by it.

 

An advance statement is a written statement that sets down the preferences, wishes, beliefs and values regarding the future care of the patient, the purpose of which is to provide a guide to those who may have to make decisions on behalf of the patient (in their best interest) if the patient has lost the capacity to make or communicate said decisions. It must be witnessed and dated. 

Page last reviewed: 24 April 2026
Page created: 24 April 2026