Hi Maretta
In order to cash in the PRSA as you describe(2 years since last contribution), the value of the PRSA would need to be less than 650 euro.
However you may be able to draw down the PRSA under the trivial pension rule, that is; if the value of all your combined pension funds after taking your tax free lump sums is less than €20,000, you can take this subject to tax, USC and PRSI.
If the value of your PRSA is less than circa €7000 and you have no other pension arrangements you can draw down the value subject to a standard tax rate of 10% (this is not income tax) there is no PRSI or USC charged either!
Or if you have guaranteed pension income of over €12,700 p.a. you can draw down your PRSA regardless of what value it is.