If you have a choice between the two then it really comes down to branding. You are saying you have a uniquely Irish product. It also adds a little extra class to your site and reassures people that you are Irish.
In point of fact this is not necessarily the case ( several companies have dot ie and other country domains that are not specifically based in the country) but suffice to say a company who bothered to get a dot ie domain is at the very least making an effort to market into Ireland even if they are not entirely based here…..or at least that’s the public perception anyway.
Dot ie names are quite a bit different to acquire also. For a dot.com it simply means buying the domain as dot com’s are given out on a first come first served basis; however for a dot.ie you need to prove that you have a legitimate claim to the name and you will need to provide proof of this – usually in the form of a CRO number but it can get more complicated, expecially if the name you wish to register is not the exact same as the name of your company, and even moreso if it is a place name that other people may have a legitimate claim to. The process sounds worse than it is in most cases however.
If you do decide on a dot ie then it’s worth being aware of the fact that you can also register the dot com of the same name ( if it’s available ) and point the two names to the one hosting space.