Personal tax credit applicable to non-PAYE income

Is the Personal tax credit of 2000 available for non-PAYE income (irrespective of whether it was over or under the 5000 non-PAYE threshold for self assessment)

In this regard if you earned 2000 euro of non-PAYE income for 2025 and reported it at the end of the tax year in a tax return would the tax credit absorb it thus no tax is due ?

The tax does not distinguish between PAYE and non-PAYE income when calculating the tax due - well apart form Deposit Income and Exit Tax
The Personal tax credit is used to reduce whatever tax is due