OPG Announcement on Changes to the Remissions and Exemptions Application Process

Effective from Monday 2^nd February

The Office of the Public Guardian (OPG) has issued confirmation on significant changes to the way applications for remission and exemptions of LPA and EPA registration fees will be assessed and processed. These changes will come into force Monday 2^nd February 2026 and will affect donors, attorneys, deputies, and legal practitioners involved in submitting applications to the OPG.

The changes form part of a wider review of the OPG fee processes and are intended to ensure compliance with the statutory framework governing fee remissions and exemptions. They also reflect a move towards greater procedural consistency and earlier assessment of eligibility.

Background: Fees, Remissions and Exemptions

The standard fee for registering a lasting power of attorney (LPA) or enduring power of attorney (EPA) is currently £92 per application.

• An exemption removes the fee entirely and applies where the donor is in receipt of certain qualifying means-tested benefits.
• A remission reduces the fee by 50% and is generally available where the donor’s gross annual income is below £12,000.

Applications for exemption or remission must be made using form LPA120, supported by appropriate evidence of benefits or income.

Summary of Key Changes from 2^nd February 2026

From Monday 2^nd February 2026, the OPG will introduce three key changes:

1. Universal Credit will no longer automatically qualify a donor for a remission.
2. Retrospective remission and exemption applications will no longer be accepted.
3. Repeat applications will always require a fresh LPA120 form and new evidence.

Each of these changes have important practical implications.

1. Universal Credit: Tightened Eligibility Criteria

Under the current approach, donors in receipt of Universal Credit may qualify for a remission based solely on receipt of that benefit, without reference to their overall income.

From 2^nd February 2026, this position will change.

New Rule

• A donor who receives Universal Credit will only qualify for a 50% remission if their gross annual income (before tax) is less than £12,000.
• Receipt of Universal Credit alone will no longer be sufficient.

This brings Universal Credit into line with other income-based remission criteria and reflects the OPG’s recognition that Universal Credit can be paid to individuals with a wide range of financial circumstances.

Implications

• Donors who receive Universal Credit but have income above £12,000 will no longer qualify for any reduction on this basis.
• Practitioners will need to assess both benefit entitlement and income levels before submitting an application.

Universal Credit claimants who would qualify under the current rules but not under the new regime may wish to submit applications before 2^nd February 2026, where appropriate.

2. End of Retrospective Applications

A significant procedural change is the removal of the ability to apply for a remission or exemption after an LPA or EPA application has been submitted.

Current Position

Donors and attorneys have been able to submit a remission or exemption application retrospectively, after the registration fee has already been paid for the application lodged. This has generally been useful where the LPA needs to be registered urgently, but there is a delay in producing the evidence required to support the LPA120.

From 2^nd February 2026

• All applications for remission or exemption must be submitted at the same time as the LPA or EPA registration application.
• Retrospective applications will not be accepted, regardless of eligibility.

Why This Matters

• Any failure to submit the LPA120 form and supporting evidence alongside the registration application will result in the full fee being payable.
• This change places greater responsibility on advisers to identify eligibility and gather evidence at the outset.

 

3. Repeat Applications: Fresh Forms and Evidence Required

Where a donor submits a repeat application (for example, following rejection, withdrawal, or correction of an earlier application), the OPG will require:

• A new LPA120 form, and
• Current supporting evidence, even if a remission or exemption was granted previously.

The OPG has confirmed that remission or exemption decisions will not be carried over from earlier applications, as a donor’s financial circumstances may have changed.

Practical Impact

• Practitioners cannot rely on previous approvals.
• Each application must be treated as a standalone assessment.
• This applies even where the repeat application follows shortly after the original submission.

Supporting Evidence: What Applicants Should Expect 

Although the updated LPA120 form is due to be published ahead of implementation, the OPG has indicated that evidential standards will be applied strictly.

Applicants should expect to provide:

• Benefit award notices or official benefit statements.
• Pension award letters.
• Wage slips, P60, or similar income documentation.

Evidence must:

• Relate to the donor.
• Be current at the time of application.
• Clearly demonstrate income or benefit entitlement.

Bank statements alone are not sufficient without supporting documentation.

Transitional Considerations: What to Do Before the 2^nd February 2026

With the changes approaching, donors and advisers should act now.

Review Existing and Planned Applications

• Identify donors relying on Universal Credit under the current rules.
• Consider whether applications can and should be submitted before the 2^nd of February.

Assess Income Early

• Confirm whether a donor’s gross annual income is below £12,000.
• Do not assume Universal Credit entitlement will automatically result in a fee reduction.

Prepare Evidence in Advance

• Collate and review supporting documentation early.
• Ensure evidence is completed and up to date at the point of submission.

Update Internal Processes

• Amend checklists, precedents, and workflows to ensure remission and exemption applications are completed alongside registration forms.

Final Thoughts

The OPG’s changes represent a tightening of both eligibility criteria and procedural requirements for remissions and exemptions. A new form LPA120 will be issued by the OPG to address these changes, but in the meantime exemption and remission applications can continue to be made on the current forms.

For those advising on LPAs and EPAs, these changes highlight the importance of embedding remission and exemption checks into the earliest stages of the application process. For donors, early advice may be critical to avoid paying unnecessary fees.