The prevailing custom is that, when lighting the candles for Yom Tov, women recite the blessing of Shehecheyanu in addition to the blessing for kindling the lights for Yom Tov. This brings us to a few Halachic issues:

A. One who said Shehecheyanu at candle-lighting, should not repeat it at Kiddush. This is relevant for a woman who recites Kiddush herself.1 Similarly, on Yom Kippur, at the end of Kol Nidrei, the cantor leads the congregation in saying the blessing of Shehecheyanu. But whoever has already recited Shehecheyanu when lighting candles, must not repeat that blessing now.

B. In quite exceptional circumstances, a woman may have in mind not to accept Shabbat when kindling her candles. The same would apply to Yom Kippur. But that clause will not be effective for one who recited Shehecheyanu.

To illustrate: One Erev Yom Kippur, I was called by a lady who was feeling somewhat frail, and she was concerned about walking to synagogue for Kol Nidrei and then back home. She wanted to know if she could light her candles at home with the proviso that she’s not accepting Yom Kippur thereby. In that way, she could get to services by car, having to walk only for the way home.

I told her that she may do so, but she should not recite Shehecheyanu when lighting the candles. Instead, she would sayShehecheyanu along with the reader as part of the services.

Incidentally, according to Shulchan Aruch HaRav,2 lighting candles with the proviso of not accepting Shabbat allows for only a very short-term delay, up to around ten minutes. He posits that it’s illogical that candles are lit in honor of Shabbat and then it’s “back to business as usual.” Instead, he maintains, it is imperative that someone at home accepts Shabbat shortly after the candles were lit.

Therefore, the above idea—to drive to shul after lighting candles “on condition”—would be possible only if the shul is within a very short drive.