No it does not come with either a UK or Irish sim card.  The watch comes with a European ‘always roaming’ SIM card based in Spain with a Spanish mobile number.

This advanced sim card is a European ‘always roaming’ sim card, unlike standard sim cards, they are not fixed to any one mobile network and will roam from network to network enabling the device to connect to any 2G available network, vital in times of emergency.

The always roaming feature does not work in the country the sim card is issued from, i.e. Spain for device mobile numbers beginning with +34.