Powers of Attorney Act 2006

This section applies if an enduring power of attorney contains a general authorisation to make gifts.

A general authorisation to make gifts (however described) in an enduring power of attorney authorises the following gifts:

a gift made to a relative or close friend of the principal for a celebration or special event;

a gift that is a donation of a kind that—

the principal made when the principal had decision‑making capacity; or

the principal might reasonably be expected to make.

However, the general authorisation to make gifts in an enduring power of attorney does not authorise making a gift mentioned in subsection (2) if the value of the gift is more than is reasonable to make.

In working out what is reasonable for subsection (3), and without limiting what must be considered, the principal’s financial circumstances and the size of the principal’s estate must be considered.

Subsection (2) does not prevent the attorney, or a charity with which the attorney has a connection, from receiving a gift under the general authorisation to make gifts.