Is MIS taxable?

I have recently been told that I qualify for Mortgage Interest Supplement as I am currently out of work. However I am also claiming a tax refund as I worked for the first 6 months of the year. The revenue Office has adjusted my credits to account for my JSB and I have recently received a refund.

As I have to claim again in 8 weeks time if I am still out of work. Is the MIS taxable and do I need to declare it as income?

I don't know for sure if MIS is taxable or declarable. On page 27 of this revenue guide, it states that in general, income from DSP is taxable.

http://www.revenue.ie/en/tax/it/leaflets/guide-pay-file.pdf