The role of the tax credit accountant is to maximise refundable government tax credits, bringing in a greater budget for the production. They are a member of the financial department.
Tax credits depend on a number of factors, including filming and production locations, as they are meant to encourage businesses in the area to hire locally.
As of 2018[update], the only tax credit accountant credited in the history of the DWU has been Jonathan Ross, who served that role during Torchwood: Miracle Day.