From 22nd December 2018, motorists who let learner drivers use their cars unaccompanied will face jail time or fines under the new laws.
Unaccompanied learner drivers may have their vehicle seized by Gardaí and anyone who loans a car to an unaccompanied learner driver faces prosecution, and having their car impounded.
https://www.independent.ie/irish-news/new-laws-for-learner-drivers-in-effect-today-37650879.html