It is usually someone with the authority to make decisions on behalf of the person lacking mental capacity who makes the Statutory Will application – an Attorney under a Lasting Power of Attorney or a Court of Protection Deputy. It is important to remember that that Attorney or Deputy cannot make a Will on behalf of their loved one without making an application to the Court of Protection, despite having legal authorisation to make other decisions. Statutory Wills can also be useful for other purposes such as: - To reduce someone’s liability for Inheritance Tax - To change a Will that is out of date (for example, because one of the beneficiaries has died) - To reflect a significant change in value of the estate (for example, because the person received compensation)