The current situation in Ireland is that we do not have universal basic income. The issue has been taken seriously enough for there to have been some government studies of basic income although they have been on the whole negative. You can access these and other relevant information about Ireland at the web site of the main proponent of basic income in Ireland, the Justice Office of the Conference of Religious of Ireland (CORI Justice).
The only strictly universal payment we have in Ireland is child benefit, details of which are available at http://www.citizensinformation.ie
There has previously been some discussion about making the state retirement pension universal - it is currently based either on contributions or on means-testing. But there is no prospect of this happening in the foreseeable future due to the current economic crisis and particularly a severe problem with the government's finances.
Finally, I should mention that the tax system in Ireland uses the mechanism of tax credits (rather than exemptions/deductions) and that the idea of a refundable tax credit, for those who do not have a taxable income large enough to make use of their tax credits, would be in effect a way of introducing a modest form of basic income in Ireland. CORI Justice has proposed this as a policy and their justification of the policy is available at http://www.cori.ie
I hope this is of use to you. The two sites mentioned above have additional relevant information that can be found via their search engines.
best wishes,
