Is watching adult spanking sites illegal in Ireland?

Yes, it is illegal in Ireland to watch adult spanking sites.

The Criminal Justice (Sexual Offences) Act 2017 made it an offence to possess or access child pornography, or to distribute, show, advertise or import it. This includes accessing child pornography online, including on adult spanking sites.

The maximum penalty for possession of child pornography is 10 years in prison, while the maximum penalty for distribution is 14 years in prison.