Tenant has not paid rent since March 2020

Who said she’s not replying to messages or emails, not the OP? People are running wild with speculation at this point and should probably reread the OP and reply based on it...

I can confirm that I am not able to get in touch with them and since 14th May and they are not reading my messages ( I can see this in on Whatsapp)
 
you must be seriously out of pocket. Are you close enough to visit the property with all the restrictions
 
As far as I know, sticking to the limit of 20km is unenforceable by Gardaí.
The 20km /own county limit is not just "unenforceable" - it is gone and is no longer a legal requirement.
It's merely a guideline or recommendation; you are free to make your own judgement as to whether or not you follow it.

More to the point, it now appears we are a lot closer to concluding that the tenancy has been abandoned.
 
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