This tragic accident happened at the halting site off Rosanna Road in Tipperary town shortly before 8 o'clock yesterday evening.
The little boy was knocked down by a van Gardaí were alerted and when they arrived on scene they administered CPR to the toddler.
Shortly afterwards, an ambulance arrived and the child was taken to South Tipperary General Hospital where he was later pronounced dead.
The male driver and male passenger of the van were uninjured.
The road was closed for a number of hours this morning to allow for a forensic examination to be carried out however it has since been reopened.
Gardaí are appealing to anybody who may have witnessed the incident to contact them in Tipp Town on 062-80670
It brings to 13 the number of people killed on the county's roads so far this year surpassing the death toll for the entire 12 months of 2013.
