Ireland’s Basic LOAC Guide (2005) provides a list of “Soldiers Rules”, one of which is: “Respect civilian property – looting is prohibited.” 

Ireland’s Geneva Conventions Act (1962), as amended in 1998, provides that any “minor breach” of the 1949 Geneva Conventions, including violations of Article 33 of the Geneva Convention IV, as well as any “contravention” of the 1977 Additional Protocol II, including violations of Article 4(2)(g), are punishable offences.