Made from sheet brass, the polisher has a nicely stamped Irish army “FF” emblem, idential in design to the Irish army cap badge that dates back to 1913 pre Independence era.
The polisher is additionally stamped with the soldier’s number 91054.
I’d suggest that this item dates to the era of the Irish Free State and pre dating the Emergency period. I draw this conclusion on the fact that I’ve noted six digit numbers on Irish army items relating to the Emergency. The polishing stick has only five digits.