The 2021 final was refereed by Fergal Horgan, with James Owens on standby; Sean Stack as linesman; Liam Gordon on the sideline; and three umpires from Horgan's club Knockavilla Donaskeigh Kickhams and one umpire from Cashel King Cormacs.
This rule was highlighted in 2019 when David Gough — thought by consensus to have had a good game — was replaced by Conor Lane for the replay.
Colm O'Rourke in the Sunday Independent column, "The GAA's view that the referee of a drawn game cannot take the replay defies common sense and logic.
[2] Referees are chosen by the Gaelic Athletic Association (GAA) for their impartiality and their assessed performance scores over that championship season.
[3] When the decision is made, the identity of the referee chosen is revealed following the All-Ireland semi-finals and ahead of the final.