East of Lake Huron in Canada. I think the difference is that the average winter temperature in Ireland is above freezing (correct me if I'm wrong). It's about 20C lower here. It's the freeze/thaw action that we are building deep to protect against.
Go farther South and it gets down to eventually nothing. Go far enough North, to permafrost country, and you not only need to dig down to the permafrost but you need to have insulation so the permafrost doesn't melt.