Yes, B2B Cold Email Is Legal in Ireland
There is a persistent myth that GDPR killed cold email. It did not. What changed is that you now need a lawful basis and you have to respect the recipient's rights. For business-to-business outreach, the lawful basis is almost always legitimate interest, not consent. The distinction that trips people up is between GDPR and the ePrivacy rules (in Ireland, the 2011 ePrivacy Regulations). Consent rules are stricter for individuals and consumers. When you email a person at a corporate address about something genuinely relevant to their job, you are on far firmer ground than someone blasting a personal Gmail account.