The Singapore Government recently announced that the registration fee for Lasting Power of Attorney (“LPA”) Form 1 applications will be waived for Singapore citizens from 1 April 2026. This initiative reflects a continued effort by the Government to encourage Singaporeans to plan ahead for the possibility of losing mental capacity.
It should be noted from the outset that the waiver applies specifically to the registration fee for LPA Form 1, payable to the Office of the Public Guardian (“OPG”), and does not extend to the entire LPA process. In particular, fees payable to Certificate Issuers will continue to apply, as part of the existing framework governing the proper execution of LPAs. Certificate Issuers — who may be lawyers, or doctors who have been accredited by the Office of Public Guardian — are responsible for confirming that the Donor understands the nature and effect of the LPA and is acting voluntarily. This remains a standard safeguard within the LPA framework
Even with this distinction, the policy shift is a meaningful one. It signals that planning for incapacity is not a niche or optional exercise, but a fundamental aspect of responsible personal and family planning — one that the Government considers important enough to make more accessible to all Singaporeans.
In this article, we briefly explain what an LPA is and the powers granted to Donees, examine what happens if an individual loses mental capacity without having made an LPA, and consider the broader significance of this policy development. We then conclude with some practical observations on how individuals may approach LPA planning as part of a comprehensive estate planning framework.
What is a Lasting Power of Attorney?
A Lasting Power of Attorney (“LPA”) is a legal instrument made under Singapore’s Mental Capacity Act which allows an individual, known as the Donor, to appoint one or more trusted persons, known as Donees, to make decisions on the Donor’s behalf if the Donor loses mental capacity in the future.
Loss of mental capacity may arise in a range of circumstances, including dementia, serious illness, stroke or other medical conditions that affect decision-making ability. In such situations, an LPA ensures that a person chosen by the Donor is legally authorised to step in and manage matters on the Donor’s behalf.
The authority granted to Donees generally covers two broad areas: decisions relating to the Donor’s personal welfare, and decisions relating to the Donor’s property and financial affairs. This may include matters such as medical care, living arrangements, management of bank accounts, payment of expenses, investment decisions, or dealing with property.
Importantly, the Donor retains full control over his or her affairs for as long as mental capacity remains intact. The Donee’s authority only takes effect upon a loss of mental capacity.
What Happens Without an LPA?
A common misconception is that family members automatically have the authority to manage a person’s affairs if that person loses mental capacity. Under Singapore law, this is not the case.
Where no LPA has been made, family members must apply to the Family Justice Courts for a Deputyship Order before they can legally act on behalf of the individual. This involves a formal court process, including the preparation of legal documents and the submission of medical evidence confirming the loss of capacity.
Such applications may take time to be processed and may introduce additional complexity during what is often an already difficult period for the family.
The Court will ultimately determine who is appointed as Deputy, and this may not necessarily align with what the individual would have preferred.
An LPA avoids this uncertainty by allowing the individual to make that decision in advance.
LPA Form 2 – Registration fees still applicable
It is also important to note that the waiver of the registration fee applies only to LPA Form 1, which is the standard prescribed form.
For individuals who require more customised arrangements, LPA Form 2 remains available. Form 2 allows for greater flexibility, including the ability to:
- customise the scope of powers granted to Donees;
- impose specific conditions or limitations; and
- provide for more complex decision-making structures.
However, due to its customised nature, LPA Form 2 must be drafted by a lawyer, and the associated registration fees are not covered by the Government’s fee waiver.
This distinction reflects a policy balance. While Form 1 is designed to be accessible and suitable for the majority of individuals, Form 2 involves tailored legal drafting and more complex considerations. As such, it remains necessary for professional involvement and the associated costs to apply.
For individuals with more sophisticated needs — such as complex family dynamics, multiple Donees, or specific control mechanisms — Form 2 may still be the more suitable option despite the absence of a fee waiver.
Why This Policy Development Matters
The waiver of the registration fee for LPA Form 1 represents a practical step towards making incapacity planning more accessible.
As Singapore’s population continues to age, the likelihood of individuals experiencing a loss of mental capacity at some point in their lives becomes increasingly relevant. Facilitating early planning helps ensure that decisions
can continue to be made smoothly and reduces the need for reactive legal processes such as Deputyship applications.
At the same time, the structure of the LPA framework remains intact. The continued role of Certificate Issuers and the distinction between Form 1 and Form 2 reflect a deliberate balance between accessibility and the need for appropriate safeguards and legal clarity.
More broadly, this development reinforces an important point: planning for incapacity should be approached in the same way as other aspects of estate planning. It is not merely a contingency measure, but a practical step towards ensuring continuity, certainty and protection for both the individual and his or her family.
How Can SMTP Help
At Sim Mong Teck & Partners (“SMTP”), we believe that effective estate planning involves more than simply preparing a will. Planning for the possibility of incapacity is equally important in ensuring that an individual’s wishes are respected and that family members are not left facing unnecessary legal or administrative difficulties.
As part of our broader legacy planning advisory services, we assist individuals and families in understanding how an LPA fits into their overall estate planning framework. This includes advising clients on the selection of appropriate Donees, considering whether Donees should act jointly or jointly and severally, and ensuring that the LPA complements other planning arrangements such as wills, trusts and succession planning structures.
Our team stands ready to assist individuals and families who wish to approach their legacy planning with clarity and foresight. Should you or your clients require guidance on the execution or review of an LPA — or assistance in related legacy planning matters — our Business Development Team would be pleased to arrange a consultation. We look forward to working with you.
