The current provision with regard to formal identification of a deceased person in the circumstances the Deputy describes, is section 27 of the Coroners Act 1962. The section provides as follows:
27. - (1) A coroner holding an inquest in relation to the death of any person shall, except in a case to which section 22 or section 23 of this Act relates, view the body unless—
(a) it has been viewed by a member of the Garda Síochána who gives evidence to that effect at the inquest, or
(b) it has previously been viewed by a coroner or deputy coroner.
(2) Where a coroner is holding an inquest with a jury in relation to the death of any person, the jury shall view the body only if the coroner so directs or a majority of the jury so desires.
The primary identification of the deceased person where the coroner is concerned, will be done by a member of an Garda Síochána with any necessary information to be provided by, for example a medical professional, family member, etc.
The provision to have an inquest jury view a body is no longer used.