Make sure the foam is vapour open or your timber will rot, While spray foam can be usefull for new build, it does not have sufficient U-Value for new build. You'd need about 300mm thick to get a 0.25 U -Value. PIR board is good but you need expandable foam to seal it. You will need to line the rafters also to eliminate the cold bridging through the joists. It probably too late to think about energy and comfort and sure lob in a bit of insulation and it'll be grand. Firstly, Energy prices are going up, people are investing in oil instead of gold to hedge against currency drops coming next year. Secondly condensation through cold bridges will destroy the fabric, and you'll be re-roofing in 10 years. I'd recommend softboard and about 250 of cellulose to give a good stable insulant. Insulation isn't just cheap it makes you money. It'll pay for itself after 3 years and there after its putting cash in your wallet. Anyway I'm wasting my time, irish builders have no building skills and no qualifications needs whatsoever, to the point where amateur selfbuilders can do a far superior job. Soft touch regulation how are ya.