"The following people can make a victim impact statement:
the victim of the crime who has suffered harm, including physical, mental or emotional harm or economic loss, which was directly caused by the offence;
a family member of a victim who has died, is ill or is incapacitated because of the crime;
a victim who is less than 14 years of age or their parent or guardian;
a family member on behalf of a victim who has a mental disorder and who does not have the capacity to make a statement themselves.
A parent, family member or guardian of the victim in the case, who has been convicted of the offence against the victim, cannot make a Victim Impact Statement on their behalf."
https://www.dppireland.ie/victims-witnesses/making-a-victim-impact-statement/