Under the Road Safety Act and as provided by the Oireachtas, the driver testing service, including the theory test, is an operational matter for the Road Safety Authority(RSA).
I can confirm, the RSA are currently providing a pilot online driver theory test for trucks and buses. The rollout of this option for customers undertaking car theory tests is planned to begin shortly with up to 3200 online tests being conducted per month. There will be a limit on the number of customers that can avail of the service during the initial rollout phase, but work is ongoing to make online services more widely available towards the end of 2021.