That's generally the case but it doesn't include tax-free income.Thank you for your reply, but I thought if non PAYE income went over €5,000.00 in any tax year you would have to send a form 11 to Revenue.
This is correct. You can always check out the SI that governs your particular issue. For example SI 422 of 2014 that governs issue 21 says: "4.1 The Interest is not subject to Deposit Interest Retention Tax, and is exempt from Income Tax, Pay Related Social Insurance and the Universal Social Charge. Savings Certificates in Issue 21 are exempt from Capital Gains Tax in Ireland."Interest earned on State Savings Certificates is tax free - there's no need to file a return with Revenue.