Fascism tree focusing around retaking Northern Ireland (and rightful Scottish clay). Bonuses to recruitment and expierence by accepting IRA members into the army (even though many of them were Socialists).

Democracy tree, promise by British to return Norhern Ireland.

Manpower/political support from emmigrants abroad.

Ability to send volunteers and reduce the number of divisions needed to send them (Large number of Irish volunteers in the Spanish Civil War and volunteers fighting with other European nations during the war).

Free naval bases or dockyards ("Treaty Ports" acquired from the UK in 1938).

Some less concrete focuses:
Reduced equipment costs (German offer of weapons in exchange for joining the Axis)
Convoy/escort bonuses, trade influence bonuses (Large merchant shipping sector during the war)
Radar bonuses (Irish weather reports to UK)
Industry bonuses (200,000 Irish workers in British war industry)
Anti-Air defences (Bombing by Luftwaffe mistaking Dublin for Belfast)
Claims on UK/USA/Australia/Canada (rightful clay)

In the late 1930s, transatlantic air traffic was dominated by flying boats, and a flying boat terminal was located at Foynes on the south side of the Shannon Estuary. However, it was realised that changing technology would require a permanent runway and airport.
In 1936, the Government of Ireland confirmed that it would develop a 3.1 km2 (1.2 sq mi) site at Rineanna for the country's first transatlantic airport. The land on which the airport was to be built was boggy, and on 8 October 1936 work began to drain the land. By 1942 a serviceable airport had been established and was named Shannon Airport. By 1945 the existing runways at Shannon were extended to allow transatlantic flights to land.

Could the establishment of Foynes be a focus that adds a small research boost to aircraft research? Shannon Airport could be the second focus in line which adds a low-level airfield to Clare and gives a slightly bigger air research boost.

Fascist Ireland should be able to negotiate with Germany for the establishment of an Irish SS/Wehrmacht volunteer battalion, which was a personal idea of Eoin O'Duffy. The result would be a loss of 600-800 manpower, but much better relations with Germany.

Social/Industrial focuses should be geared towards modernizing Ireland's infrastructure and increasing the country's population, which was hard-hit by the Great Famine. For example, there could be a focus involving attempts to draw Irish emigrants and Irish diaspora back to their fatherland.

Expansionist focuses should include taking Northern Ireland, the Scottish Hebrides, the Scottish Highlands, Wales, and possibly Iceland and Newfoundland.