Related Rule
Ireland
Practice Relating to Rule 50. Destruction and Seizure of Property of an Adversary
Ireland’s Basic LOAC Guide (2005) states that “extensive destruction and appropriation of property not justified by military necessity and carried out unlawfully and wantonly” is a grave breach of the 1949 Geneva Convention IV relating to the treatment of civilians. 
Ireland, Basic Guide to the Law of Armed Conflict, TP/TRG/01-2005, Director of Defence Forces Training, Department of Defence, July 2005, p. 12.
Ireland’s Geneva Conventions Act (1962), as amended in 1998, provides that grave breaches of the 1949 Geneva Conventions are punishable offences. 
Ireland, Geneva Conventions Act, 1962, as amended in 1998, Section 3(1).
The Act adds that any “minor breach” of the 1949 Geneva Conventions, including violations of Article 53 of the 1949 Geneva Convention IV, is also a punishable offence. 
Ireland, Geneva Conventions Act, 1962, as amended in 1998, Section 4(1) and (4).