A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.

Brigade attached to: 47th Brigade
Division attached to: 16th (Irish) Division
Formed from the: Machine Gun Section of 6th Bn. Royal Irish Regiment
Machine Gun Section of 6th Bn. Connaught Rangers
Machine Gun Section of 7th Bn. Leinster Regiment
Machine Gun Section of 8th Bn. Royal Munster Fusiliers

The 47th M.G. Coy. disembarked at le Havre on 26 April 1916 and joined the 47th Brigade on 28 April 1916. It may have absorbed machine gunners from the Machine Gun Sections of the listed infantry battalions.

As a unit of the 16th (Irish) Infantry Division during this period, it may have taken part in the following battles and engagements.

27 and 29 April German Gas Attacks, Hulloch Front [I Corps, First Army].
03 to 06 September Battle of Guillemont (On 03 September, 47th Bde; on 04 September, 47th and 48th Bdes; and on 05 September, 16th Div.) [XIV Corps, Fourth Army].
09 September Battle of Ginchy [XIV Corps, Fourth Army].
07 to 09 June Battle of Messines [IX Corps, Second Army].
07 June Capture of Wytschaete.
31 July to 02 August Battle of Pilckem Ridges [In Reserve, XIX Corps, Fifth Army].
16 to 18 August Battle of Langemarck [XIX Corps, Fifth Army].
20 November Attack north of Bullecourt [VI Corps, Third Army].

By 09 March 1918, it was amalgamated with the 48th, 49th, and 269th Machine Gun Companies to form No. 16 Battalion, Machine Gun Corps.