Related Rule
Ireland
Practice Relating to Rule 47. Attacks against Persons Hors de Combat
Ireland’s Basic LOAC Guide (2005) states: “Persons not directly taking part in hostilities and those being ‘hors de combat’ i.e. put out of action through sickness, injury, or captivity, must be respected and protected against the effects of war.” 
Ireland, Basic Guide to the Law of Armed Conflict, TP/TRG/01-2005, Director of Defence Forces Training, Department of Defence, July 2005, p. 4.
(emphasis in original)
Ireland’s Geneva Conventions Act (1962), as amended in 1998, provides that grave breaches of the 1977 Additional Protocol I are punishable offences. 
Ireland, Geneva Conventions Act, 1962, as amended in 1998, Section 3(1).
The Act adds that “any minor breach” of the 1977 Additional Protocol I, including violations of Article 41(1), is also a punishable offence. 
Ireland, Geneva Conventions Act, 1962, as amended in 1998, Section 4(1) and (4).
Ireland’s Basic LOAC Guide (2005) provides a list of “Soldiers Rules”, one of which is: “Do not attack enemy soldiers, sailors or airmen who surrender. Disarm them and treat them as prisoners of war.” 
Ireland, Basic Guide to the Law of Armed Conflict, TP/TRG/01-2005, Director of Defence Forces Training, Department of Defence, July 2005, p. 13.
Ireland’s Geneva Conventions Act (1962), as amended in 1998, provides that any “minor breach” of the 1977 Additional Protocol I, including violations of Article 41, is a punishable offence. 
Ireland, Geneva Conventions Act, 1962, as amended in 1998, Section 4(1) and (4).
Ireland’s Basic LOAC Guide (2005) states:
Troops holding PWs [prisoners of war] may not kill them to preserve themselves, even in cases of extreme necessity; for instance, because they slow up their movements, require guards needed for other purposes, consume scarce supplies or appear certain to be set free by their own forces. If they cannot be held, they must be released unharmed. 
Ireland, Basic Guide to the Law of Armed Conflict, TP/TRG/01-2005, Director of Defence Forces Training, Department of Defence, July 2005, p. 8.
Under Ireland’s Geneva Conventions Act (1962), as amended in 1998, any “minor breach” of the 1977 Additional Protocol I, including violations of Article 41(3), is a punishable offence. 
Ireland, Geneva Conventions Act, 1962, as amended 1998, Section 4(1) and (4).
Upon ratification of the 1977 Additional Protocol I, Ireland stated: “The word ‘feasible’ means that which is practicable or practically possible, taking into account all circumstances at the time, including humanitarian and military considerations.” 
Ireland, Declarations and reservations made upon ratification of the 1977 Additional Protocol I, 19 May 1999, § 6.