No, the Earned Income Tax Credit is for self-employed people and is their alternative to the PAYE tax credit. The personal tax credit is different to both of those and available to everyone in addition to either the Earned Income or PAYE credits. If, like me, you have no earned income you still get the personal tax credit. This is Revenue's own calculation, which they do for you if you fill out the Form 11 through ROS. In ROS you have to tick a box to claim the Earned Income or Employee tax credit, but it will calculate your personal tax credit for you based on your status. So if I'm mistaken about this, so is ROS.