I’ve stayed at B&Bs, hotels, hostels, resorts, guest houses etc with my former OH and other gay male partners and I’ve never had a problem anywhere.
So pretty much all B&Bs and other accommodation in Ireland is “gay friendly.” A tiny tiny minority is not and they have been landed in legal trouble for violating the Equal Status laws which were enacted in the late 1990s.
Or do you mean gay owned and run B&Bs? They exist but are not that numerous here.
The days of gay men or women as couples being accepted in only a minority of places is long, long gone.