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.ie is the country-code top-level domain for Ireland.
The .ie domain was managed by University College, Dublin, since its deligation from Jon Postel, until the creation of IE Domain Registry (IEDR) in 2000. The IEDR is considered more conservative than other similar authorities and places certain restrictions on registration.
Their is no official second level domain policy but the Irish Government do place the majority of their websites in the .gov.ie domain.