The victims of Sunday's plane crash in Offaly have been named as United Kingdom national Niall Bowditch, who was the pilot, and 7-year-old Kasper Kacprzak.
A Garda spokesman said 16 parachutists were on board the aircraft.
Kasper was the son of a club member who was one of 16 parachutists that had jumped from the Cessna Caravan aircraft moments before it crashed at 3pm on Sunday.
But an Air Accident investigation continuing this morning will now focus on the circumstances that led to the death of an English pilot and a 7 year old boy in an accident in County Offaly at lunchtime on Sunday. The remains were taken to the Midland Regional Hospital, Tullamore on Sunday night at around 10pm.
It's understood that the light aircraft crashed around 11km from Edenderry.
Gardaí confirmed the wreckage of the plane was partially submerged in a bog.
"I thought he was doing a stunt but I thought he was leaving it very late to turn around".
"And when it hit the tree line the tail moved and I knew there was something wrong", he said.
"However, I knew the plane was in the wrong area".
The crash happened a few kilometres away near Edenderry.
"That roar will live with me for a while", he added.
Eddie Fitzpatrick, a councillor, said that the pilot was from the United Kingdom and had been hired by the Irish Parachute Club because their own plane was being serviced.
He said: "People would be over there all the time, especially at weekends in the summer, a lot of people parachuting and a lot of fundraising jumpers".
The Air Accident Investigation Unit examined the scene yesterday.