Thanks, Conan for such a speedy reply.
A couple of years ago, I cashed in my UK personal pension and on my Irish tax returns (as I have been resident for tax purposes for some 8 years) I just put it as income earned. Recently I spotted a post on AAM that someone was entitled to 25% tax free on a lump sum. That got me thinking so I wrote to Revenue.ie on 23rd March but haven't had a reply as yet - I thought they were meant to reply within 20 days.
So this post was really just to confirm that what I read in February (I think) was correct.
Thanks again for your quick reply.