This style of sugar bowl is somewhat unique to Ireland (although I have seen one Scottish example). This is in great condition, with a gided interior. With a neoclassical pattern that was popular at the end of the eighteenth century. It was made by Matthew West circa 1788 (there appears to be a remnant of the date letter Q). It is unmonogrammed (and hasn't had one removed).
It measures approx 13cm cross and 8cm high and weighs 263 grams.
A nice piece of Irish Georgian sterling.