But independent prostitution is legal here, have a look at this article:
100 Countries and Their Prostitution Policies - Prostitution - ProCon.org
There are not legal here most things that are related the prostitution act itself: advertising in Ireland, soliciting, getting accommodation for such purpose etc ...
It is a bit of a clever legal loop but technically, if an escort doesn't advertise anywhere in Ireland (E-I is not in Ireland), owns her place of work, work by herself and for herself, doesn't speak about money on the phone etc... she has nothing to fear from authorities.
The weakest point for escorts here is the accommodation part, if you have to rent or use hotels.