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You can load your own .php files outside WordPress but you do not have WordPress’ rewrite magic to support you.

If you want to load the file from http://bhaa.ie/realex-ipn.php that file will have to be at the root of your installation– same directory as license.txt. If your file is in your theme you have to load it with a complete path such as http://example.com/wp-content/themes/themename/realex-ipn.php. It is still possible to have rewrite conflicts though.

This is not the best way to do this.

  1. Create a WordPress “Page” for your code and assign a custom template
    to it
    .
  2. Or use the AJAX API to process the request.