It is definitely an Irish rifle. My guess is based on the markings that it has a replaced 1938 or possibly 1937 barrel date. The barrel will be most likely an Enfield barrel and will also bear a FF in a circle mark.
If the barrel does not bear such a marking, then the barrel will be a post war replacement barrel, which may have no marking at all, or a BSA marking. If BSA it will be dated before 1954.
The above is based on observed markings on Irish rifles; with this rifle I have 78 rifles in the SMLE database.
The varnish is a post service modification.
It seems to have a European proof on the barrel; this is the second one I have in my database. These rifles were all from the final sale of Irish SMLE rifles, which occurred after 1985 and before the end of 1988.