We did a summary of all European countries in the latest iGB – Here is what it said about Ireland:
Betting services are open to private operators, which includes online betting services. However, Ireland currently has no law specifically governing casinos.
Notably, Irish regulation does not apply to operators that operate online from outside of Ireland, regardless of the fact that they may be targetting Irish customers. Therefore, while operators can be prosecuted for unauthorised gambling activity that occurs within Ireland, the Irish prohibition does not extend to offshore online betting or gaming activity.