Official 1999 Literal English translation

Article 28

28.3.2 Within the constraint/scope of the provisions of this Constitution, it is the Government that will operate, or it is with the authority of the Government that will be
operated, the implemental power of the State.

28.3.3 It is not permitted to plead anything that is in this Constitution to invalidate any law which the Oireachtas enacts if it is stated in it that it is a law to ensure the security of the people and to preserve the State in time of war or armed revolt, nor to nullify any act which is done or which gives to understand that it is an act done in time of war or armed revolt in pursuance of any such law. In this subsection, “time of war” covers a time when armed conflict in which the State is not participating will be in progress but that each House of the Oireachtas will have decided by resolution in regards to it that, because of that armed conflict, a state of national emergency exists which makes a difference to the basis of the life of the State and “time of war or armed revolt” covers that period of time which there will be between the time any war, or any armed conflict of the aforementioned kind, or armed revolt is put to an end and the time that each House of the Oireachtas decides by resolution that the state of national emergency which that war, or that armed conflict, or that armed revolt caused, no longer exists.

Points to Consider:

Article 28.3.3

As per the article, "each House of the Oireachtas will have decided by resolution in regards to it that, because of that armed conflict, a state of national emergency exists"

"armed revolt” covers that period of time which there will be between the time any war, or any armed conflict of the aforementioned kind, or armed revolt is put to an end and the time that each House of the Oireachtas decides by resolution that the state of national emergency which that war, or that armed conflict, or that armed revolt caused, no longer exists."

While the Emergency Powers Act lapsed in in 1946, the "State of Emergency" was not rescinded until 1976.

A state of emergency is a situation in which a government is empowered to be able to put through policies that it would normally not be permitted to do, for the safety and protection of its citizens. A government can declare such a state during a natural disaster, civil unrest, armed conflict, medical pandemic or epidemic or other bio security risk.

While the validity of the Act could be queried because of Ireland's neutrality and not being at war, there are definitely concerns that it was never repealed.

Note that it is the State that it is to be protected, and it does not mention for "the good of the people".

On September 2nd 1939 the first amendment to An Bunreacht 1937 was to change the definition of "time of war and rebellion" so that it not only covered a war in which Ireland was engaged to one where it "makes a difference to the basis of the life of the State".

"Sir, – Diarmaid Ferriter ("Exiting a new emergency, 75 years on (https://www.irishtimes.com/opinion/diarmaid-ferriter-seventy-five-years-on-another-emergency-to-exit-1.4247790)", Opinion & Analysis, May 8th) notes that the emergency powers introduced on the outbreak of the second World War continued to be used for some time afterwards, and wonders how long the present emergency legislation will be kept.
The 1939 state of emergency was only repealed in 1976 – and was immediately replaced by a fresh state of emergency invoking conflict in Northern Ireland. That situation lasted until 1995, so at least we had some break from emergencies before the current pandemic. – Yours, etc,
BARRY DOHERTY,"

Article 28 has been amended since 1937 by adding an additional one hundred and thirty-seven words