Low income in 2020 but still a tax liability

For a self-employed person whose total 2020 income was €13000 (€2000 gross profit and €11000 PUP) should they still have a tax liability?

I earned significantly more than this last year but had no income tax liability just PRSI.

This year there is no PRSI liability but a tax liability.

It seems this is because the Earned Income Credit available is €1650 or 20% of your qualifying earned income, which means the amount of this credit is limited to €400 (€2000 x 20%).

The PAYE tax credit is allowable against social welfare payments but the Earned Income Credit appears not to be.

This appears to be discriminatory against the self-employed.

Is this correct and is there any solution such as an unclaimed credit?

Thanks in advance.

UPDATE: The PAYE credit applies to the PUP so both the earned income and PAYE credits need to be claimed on Form 11

I presume you don't need an answer to this now?