The Irish War of Independence was a
guerrilla campaign by the IRA in support of the
Irish Republic. The conflict entered its bloodiest phase in the first six months of 1921. In Dublin, a total of 309 people were killed in the conflict and several hundred more wounded. Dublin was garrisoned by over 10,000 British troops and 1,600 police including 400 men of the RIC Auxiliary Division. Most IRA actions in the city consisted either of assassinations of selected police, military or administration figures by
the Squad, or ambushes on British forces by one of the four Active Service Units of the IRA's Dublin Brigade (together comprising about 100 men). These were usually rapid and fleeting attacks using grenades and handguns, followed by a quick getaway. There were strict orders given to IRA units to avoid prolonged engagements with the better-armed British forces. However, this policy was reversed after a meeting of the
Ministry of Dáil Éireann in May 1921 where the
President of the Republic,
Éamon de Valera, called for a spectacular public show of force by the IRA, to reinforce the idea that it was an army representing an Irish government. For this reason it was decided to attack and burn the Custom House, which, although an important government building, was not defended by the British military.
Michael Collins was against the attack but was overruled. Michael O'Kelly, Lieutenant E Company, 2nd Battalion, Dublin Brigade, recalled plans to "deliver a smashing blow to England". Two large scale operations - to capture
Beggars Bush Barracks, or to destroy the Customs House were initially considered. The Custom House was eventually chosen. IRA member
Vincent Byrne said that the operation was "one of many under review" and that another proposal had been to attack Beggars Bush Barracks. ==The attack==