Tax credit on dividends 2013/2014 - refundable if income low?

[Smallbusinessman]

Hello
The Personal allowance in 2013/2014 was £9,440. I have a friend whose income in 2013/2014 was a small amount (part-time job) taxed under PAYE + dividends received. The PAYE gross earnings + dividend income (grossed up in the usual way) was just above the £9,440. In this situation, is the dividend tax credit refundable or was it purely 'notional'?
I would be grateful for clarification. Replies would be appreciated.
Thank you.

 

[kevin.doran]

No, purely notional.

 

[BenACCA]

Yep, as Kevin said not refundable. It has been scrapped from the 16/17 tax year.