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Thanks for your question. I am a solicitor in Scotland. You will need a guardianship order if your mother cannot understand what is involved in a power of attorney. A Petition for appointment of a guardian has to be made to the Sheriff Court by your solicitor. Medical evidence is needed and the application must be served on all immediate family members and the court will assign a hearing after service. This is not something you can do yourself and you should see a solicitor local to you. Many applications qualify for legal aid so it may not cost anything to make the application. I hope that helps. Please leave a positive rating so that I am credited for my time.