The Inland Revenue has recently issued an updated ISA Bulletin making applications for CASH ISAs for mentally incapacitated 16 and 17 year olds easier.
Until recently, there was a requirement for such applications to have a power of attorney although technically, you are not allowed to obtain a Power of Attorney for anyone below the age of 18.
New practices will now allow the next of kin to apply on the minor's behalf for a Cash ISA without the need for extra documentation.
The Inland Revenue intends to monitor this new practice and will decide at a later date if actual regulations need to be changed.
There is a section in our long term care site, Care Fees Adviser.com , explaining Powers of Attorney.
For more on ISAs generally please visit Savings Adviser.com.