We need people to buy online to make Waits number one, but one limitation to this is that a credit card (or visa debit card) is required - not even the trusty Laser will work anywhere that we know of.
So what if you want to buy "Christmas card..." but don't have a credit card? Well why not follow the suggestion of Vincent Lacey on Facebook and invest in an iTunes voucher instead?
One place you can get these vouchers in the offline world is in a 3G store (locations here). You can also get someone you know with a credit card to buy you vouchers online and send them on to you to use.
(And if you know of anywhere else besides 3G where people can pick up an iTunes voucher in Ireland then leave a comment with details.)
Another solution is to get a 3V card, which is kind of like a temporary Visa card you can top-up in shops or through your phone. The problem here is that the charges are quite high, so you'll end up paying far more than 99c for one song.
So if you know of any other way that people without a Visa or Mastercard can buy a song online or if you know of any reason why either of the above won't work on iTunes (or anywhere else) then let us know.